基于英国OFR揭示的企业社会责任报告及其借鉴

英国对财务报告中反映企业社会责任(CSR)信息揭示部分的"经营与财务概况(OFR)",正通过公司法的形式尝试强制性的规范。本文结合英国OFR揭示规则的变化,分析英国财务报告中CSR信息揭示的发展过程,并就其对我国企业社会责任报告模式的借鉴加以探讨。     

Sustainable Development and Corporate Financial Performance: A Study Based on the FTSE4Good IBEX Index

The social and environmental aspects of business investment and financing are becoming increasingly important. Most studies on corporate social responsibility (CSR) focus on analysing the relationship between company performance in the financial and social fields. However, the results obtained have not been conclusive, mainly due to the variables used to measure CSR. In order to simplify its measurement, in this work we used an empirical analytical method to determine possible differences between the financial variables of firms considered to be socially responsible and those not considered to be such. The results obtained show that socially responsible corporations obtain higher profits for the same level of systematic risk and show greater sensitivity to market changes, leverage levels and company size. This pioneering study is the first to make use of the first, and at the present time only, Spanish sustainability index, the FTSE4Good IBEX. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

浅析可持续发展背景下企业的社会责任

可持续发展是中国的发展战略之一,但其三要素中的社会要素是经常被忽略的部分。作为社会要素的一个方面,近年来食品安全等问题的发现,深刻反映了企业社会责任的重要性。强调企业的社会责任既是符合中国科学发展的适时之举,又是实现企业永续发展的必然环节,必须结合现状,寻求履行企业社会责任的未来发展之路。     

基于企业社会责任的供应链管理监督模式研究

供应链管理已成为企业提升竞争力的重要手段,但基于社会责任的供应链管理仍然存在着众多问题。研究供应链管理的社会责任有助于提升供应链管理的高效性。通过加强相应的监督力量,包括契约力、自律力、法律效力和吸引力,能有效地规避供应链管理出现社会责任问题的风险。     

Extending the Boundaries: An Assessment of the Integration of Extended Producer Responsibility Within Corporate Social Responsibility

The paper examines how extended producer responsibility (EPR) as an environmental policy approach and, more broadly, product management strategies are characterized within corporate social responsibility (CSR). The author summarizes the key concepts and arguments for sustainable product management strategies with an emphasis on the collection of discarded products at end of life, and identifies primary tools for recognizing and advancing product management strategies within CSR such as sustainability reporting and product standard and certification programs. The article analyzes 121 CSR reports for references to EPR and, more broadly, end‐of‐life management strategies for discarded products. It concludes with recommendations as to how CSR practices can more effectively recognize product management strategies as well as how EPR policy can be enhanced to further embed product end‐of‐life management strategies and activities within the CSR activities of firms. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

Sustainable Development and the Financial System: Society's Perceptions About Socially Responsible Investing

The debate surrounding the financial needs of investors and the impact on society of investment is considered to be an important research topic due to the growth of socially responsible financial markets. The main objective of this research is to study society's perception about socially responsible investing (SRI) and to identify investor's preferences regarding environmental, social and governance criteria, their real‐life investment needs and the most relevant sustainable financial products. To examine society's perception of SRI, we conducted a field survey among Spanish investors. The results show that SRI is at an early stage and Spanish investors need more exact information regarding social, environmental, and governance criteria in order to invest in socially responsible companies and products. This paper offers some guidelines that could be used by Spanish institutions, managers and investors and by foreign managers when approaching the Spanish market, in order to promote the growth of socially responsible financial products. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

Revising the Corporate Social Performance Model – Towards Knowledge Creation for Sustainable Development

The objective of this paper is to offer a revision of the corporate social performance (CSP) model. CSP exemplifies how corporate social responsibility translates into an organization's practice by focusing on three key features of performance: principles, processes and outcomes. However, the development of the model has not kept pace with the literature on social and environmental responsibility. This study builds on an argument that if corporate social responsibility in general – in which CSP plays an important role – is to respond to the challenges of sustainable development, the CSP of businesses could be more profoundly planned in order to design knowledge outcomes that contribute to meeting those challenges. The paper thus answers the recent call for the development of a CSP model by revising some of the key elements in the existing model and also by adding a knowledge creation dimension. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

Relationship Between Sustainable Development and Financial Performance: International Empirical Research

The aim of this paper is to clarify the relationship between companies' sustainable behavior and their financial performance (FP), which has been studied for several years without reaching a consensus on the effect and the direction of it. Hypotheses are tested for an unbalanced sample of 1960 multinational non‐financial listed companies from 25 countries and one administrative region for the period between 2002 and 2010. Due to the use of an international database and the differences among countries, it is possible to observe divergence between institutional settings. For this reason, a corporate governance system (Anglo‐Saxon, Germanic, Latin and Asian) is used as characteristic of the macro‐environment. Results obtained via the generalized method of moments estimator allow us to support the existence of a positive bidirectional relationship between corporate social responsibility and FP, evidencing the existence of a synergistic circle. The use of market value indicated that investors are able to identify economic, social and environmental practices generating a positive effect on FP. These relationships differ between corporate governance systems, due to the specific characteristics of each system. Findings are robust for each sustainable sub‐index (society, human rights, environmental and board). Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

推进企业社会责任的路径探析

企业社会责任运动(CSR运动)是20世纪二三十年代在西方发达国家掀起,八九十年代推进至全球。从"企业社会责任"问题和原因入手,分析和研究了提升企业社会责任的路径,探讨完善企业社会责任问题理论体系,以有助于企业建立企业社会责任。     

Institutional Antecedents of the Corporate Social Responsibility Narrative in the Developing World Context: Implications for Sustainable Development

Efforts to understand the background to perceptions and manifestation of corporate social responsibility (CSR) in the developing world need to focus on establishing their link with the challenges of socio‐economic governance and societal expectations and cultural traditions. This signifies a departure from a western centric understanding of CSR but also an over‐focus on CSR as philanthropy. This study considers the Malawian tourism industry and finds that its colonial legacy, post‐colonialism development thinking and the national education system explain the prevalence of a ‘CSR as philanthropy’ agenda. When these factors interact with challenges of socio‐economic governance and societal expectations, however, the universality thesis that has often been associated with the theory and implementation CSR can be challenged. These findings therefore suggest a shift from the western centric CSR thinking to a CSR perspective that is strongly grounded in local values and norms and which meets the expectations of the global society. This indicates a way forward if CSR is to be adequately institutionalized in the developing world. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

基于企业社会责任的供应链利益相关者关系研究

剖析了企业社会责任及其内涵,阐明了基于企业社会责任的新型供应链管理模式,并通过对供应链内部的博弈分析,解释了供应链的稳定性;分析了随需应变动态供应链的发展特征,构建了新型的供应链运行框架。将利益相关者理论应用于企业社会责任,依据供应链企业利益相关者在社会责任中的不同作用,提出了供应链企业利益相关者关系架构,并围绕企业社会责任揭示了三者之间循环改进、提升供应链企业社会责任的机理。     

Sustainable Development in Supply Chain Management: The Role of Organizational Learning for Policy Implementation

Implementing sustainable policies in supply chains is a significant challenge for businesses. Recent evidence has shown that failure to manage supply chains responsibly can have significant impacts on firms' reputation and financial performance. In this paper, we develop a conceptual framework, which focuses on organizational learning, and outline specific channels through which firms can generate learning processes and build appropriate capabilities to successfully implement social and environmental supply chain policies. Drawing on 57 in‐depth interviews from a cross‐sectional sample of seven UK and nine German companies, we empirically assess our conceptual framework in accordance with a grounded, in‐depth case study analysis approach. We find compelling evidence to suggest that organizational learning is an important factor for a successful implementation of sustainable supply chain management. Organizational learning is often established as a result of training, knowledge acquisition, stakeholder engagement and collaboration between intra‐organizational and inter‐organizational partners, including suppliers and NGOs. Nonetheless, our results also emphasize that firms often have few systematic processes through which organizational learning is developed, and that such learning processes are often ad hoc at best, which in turn has significant implications for the responsible supply chain practices. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting

This paper analyses how large Danish companies are responding to new governmental regulation which requires them to report on corporate social responsibility (CSR). The paper is based on an analysis of 142 company annual reports required by the new Danish regulation regarding CSR reporting, plus 10 interviews with first‐time reporting companies and six interviews with companies that failed to comply with the new law. It is concluded that coercive pressures from government have an impact on CSR reporting practices. Further, the analysis finds traces of mimetic isomorphism which inspires a homogenisation in CSR reporting practices. Finally, it is argued that non‐conformance with the new regulatory requirements is not solely about conscious resistance but may also be caused by, for example, lack of awareness, resource limitations, misinterpretations, and practical difficulties. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

Reconsidering the ‘Symmetry’ Between Institutionalization and Professionalization: The Case of Corporate Social Responsibility Managers

The assumption of a mutually supportive, ‘symmetric’ relationship between institutionalization and professionalization is central to the institutionalist perspective on professional work. Our inductive qualitative study of corporate social responsibility (CSR) managers in multinational corporations (MNCs) prompts to rethink the validity of this assumption. We show that as the institutionalization of CSR advances and consolidates, CSR managers are pushed to the organizational periphery. This indicates that the relationship between professionalization and institutionalization can be ‘asymmetric’ under certain conditions. To advance the study of this asymmetry, we develop a conceptual framework and a set of corresponding propositions that explain why some groups are able to advance their professionalization projects, while others cannot. Our study makes three main contributions to the literature: First, we explicate under which conditions the relationship between institutionalization and professionalization is more likely asymmetric than symmetric. Second, our explanation of the shifting organizational positions of different professional groups allows for further delineating occupational from organizational professionals. Third, we contribute to the CSR literature by examining the dynamic yet ambiguous role of CSR managers as driving forces behind the implementation of CSR.     

Corporate Environmental Strategies Towards Sustainable Development

Many companies have adopted some form of environmental programme to manage their relationship with nature. However, a company's environmental achievements tend to be disconnected from its general operations; consequently, these achievements are ineffective. The purpose of this article is to employ a conceptual approach to explore ways to compose effective corporate environmental strategies. From a resource perspective, the flow of material, knowledge and experiences, relationships, communication, and cooperation and control are discussed as strategy aspects central to an effective environmental strategy. Using these five strategy aspects we show how three different strategies with different contents and directions can be assembled. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

家族企业社会责任:研究述评与未来展望

在企业社会责任不断重构家族企业商业模式和可持续发展路径的背景下,家族企业的社会责任问题日益成为社会关注的热点。尽管过去十多年来学者们从多种理论视角对家族企业社会责任的前因和结果等议题展开了颇具成效的研究,但研究成果呈现出碎片化和模糊化的特征。基于此,首先区分了家族企业与非家族企业社会责任的不同内涵,明晰了家族企业社会责任的内涵与特征;其次,整合并评述了不同理论视角下家族企业社会责任的行为动因,并系统归纳了家族企业社会责任的影响效应,在此基础上构建了家族企业社会责任研究的逻辑框架;最后,对家族企业社会责任的未来研究方向进行了展望。     

政府补贴下企业社会责任对闭环供应链的影响

分别对制造商回收和零售商回收建立模型并对其进行敏感性分析和数值仿真,探讨了履行企业社会责任对再制造闭环供应链的影响,研究表明:无论是哪个企业进行废旧产品的回收,承担企业社会责任都会对自身的利润产生影响,同时在零售商回收废旧产品的过程中会产生更多的消费者剩余。但是企业履行社会责任时,努力程度越高对于整个闭环供应链的利润越有利,还会对整个社会福利有促进作用。     

Implementation of responsible Procurement Management: An Institutional Perspective

The role of the institutional context in the pattern of the implementation of responsible procurement management (RPM) has been object of very limited previous research, although it has been found that it affects the approach to both CSR and supply chain management. The article presents the results of an in‐depth comparative study drawing on 47 interviews with managers of 13 companies in Italy and Germany, which have been previously related to different national institutional settings. The analysis demonstrates that the perception of factors influencing RPM implementation differs between Italian and German companies, and suggests that the institutional context affects not only the overall CSR behavior of the company, but also its institutionalization into a specific function. Results show that the institutional context mainly determines the boundaries within which practitioners are able to operate, whereas the ability to effectively bring about changes in their activity mainly depends upon organizational environment. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

Towards a configuration of socially responsible human resource management policies and practices: findings from an academic consensus

Abstract

The integration of socially responsible behaviour has become a strategic priority for companies in recent years. Academic contributions that merge the fields of corporate social responsibility (CSR) and human resource management (HRM) have been expanding, demonstrating a broad sweep of benefits reflected in greater levels of commitment, motivation, and performance by employees. However, little has been clarified about what academics and business management understand to be a configuration of socially responsible human resource management (SR-HRM) practices. This paper aims to define and provide an initial academic approximation of a set of socially responsible human resource practices. In order to accomplish this objective, a content analysis was conducted based on a review of the literature, CSR reports, and international CSR standards such as the Global Reporting Initiative and ISO 26000. The theoretical findings were supported by a panel of experts who inspected them over three rounds of reviews. The sample for the study was created by consulting the academic literature, strengthened by the input from the panel of experts. The results show an academic consensus of 80%, and support the existence of a valid configuration of 8 socially responsible human resource policies divided into 32 practices.     

社会责任与企业价值创造机理:一个研究框架

目前对企业承担社会责任的经济后果还没有取得一致的结论,在社会责任对企业价值创造的具体影响机理、程度和计量方式等企业关心的重要问题上还缺乏系统的研究。通过构建社会责任对企业价值创造影响的社会责任、信誉资本与企业价值创造的规范性分析框架模型,可以揭示企业承担社会责任对企业长期价值影响的方向、影响机理和影响程度等亟待探索的关键问题。本文提出了社会责任与企业价值研究领域的研究内容与分析方法,为进一步研究社会责任与企业价值的内生决定关系提供了全新分析框架。