再论公司社会责任

公司社会责任理论被我国公司法学界和经济学界广为倡导,并且为2005年《公司》第5条明文确认。公司承担社会责任确实有利于推动社会文明的进步,然而这是否就意味公司应当承担法律上的社会责任？公司社会责任入法化对公司和社会究竟是福还是祸？追问公司社会责任的本质,并引导公司社会责任回归其本源的路径,正是本文宗旨所在。     

国外非营利组织监督机制研究综述

非营利组织蓬勃兴起,在社会、政治和经济中发挥着重要作用,但是一系列财务丑闻却严重损害了非营利组织的公信力,因此应着力探索和构建非营利组织监督机制,以引导其健康快速发展。我国非营利组织发展起步较晚,关于非营利组织监督机制的理论研究尚不健全,实证研究尤其匮乏。通过对非营利组织的内部监督、信息披露以及外部监督这三个方面的国外文献进行综述发现,监督机制对改善非营利组织治理结构、提高组织绩效、维护行业公信力具有一定效果,这对我国非营利组织监督机制的建构具有一定借鉴意义。     

Are ‘New’ Donors Different? Comparing the Allocation of Bilateral Aid Between nonDAC and DAC Donor Countries

Major DAC donors are widely criticized for weak targeting of aid, selfish aid motives, and insufficient coordination. The emergence of an increasing number of new donors may further complicate the coordination of international aid efforts. At the same time, it is open to question whether new donors (many of which were aid recipients until recently) are more altruistic and provide better targeted aid according to need and merit. Project-level data on aid by new donors, as collected by the AidData initiative, allow for empirical analyses comparing the allocation behavior of new versus old donors. We employ Probit and Tobit models and test for significant differences in the distribution of aid by new and old donors across recipient countries. We find that, on average, new donors care less for recipient need than old donors. New and old donors behave similarly in several respects, however. They disregard merit by not taking the level of corruption in recipient countries into account. Concerns that commercial self-interest distorts the allocation of aid seem to be overblown for both groups.     

What kind of donor are you? Uncovering complexity in donor identity

Identity is a useful lens to understand donation behavior. However, studies have typically conceptualized and examined donor identity as a generic, unidimensional concept. Through in‐depth interviews with 52 blood donors, this study sets out to discover if there is more complexity to donor identity, and what implications this might have for marketing communications, in the context of donation of the self (e.g., blood, organs, time, and effort). We use sentiment polarity and amplification analysis of inductive themes to uncover distinct patterns reflective of four different donor identities. We label these the Savior, Communitarian, Pragmatist, and Elitist, which are underpinned by theories of gift‐giving, sharing, pragmatism, and signaling, respectively. The typology offers a theory‐building mechanism to anticipate the effects of marketing stimuli on donation behavior. We conclude by presenting four theoretical propositions, for which we provide preliminary empirical evidence. The survey data is suggestive of action readiness for donation behavior when a marketing communication message is aligned with its intended donor identity.