企业领导者的社会责任取向、企业社会表现和组织绩效的关系研究

企业领导者的社会责任取向、企业社会表现和组织绩效存在一定关系。根据以往的研究,企业社会责任取向包括经济取向、法律取向、伦理取向和慈善取向4个维度。在研究中,把企业社会表现拟合为员工、消费者、股东、强制环保、自觉环保、社区和特殊群体7个因子,把组织绩效分为市场绩效、财务绩效和人力绩效3个因子。研究发现,在企业社会责任取向、企业社会表现和组织绩效3者的关系中,企业社会表现起着中介作用。此外,对国外学者设计的企业社会责任取向问卷进行了本土化,并首次将企业社会责任取向、企业社会表现和组织绩效纳入一个研究框架中。     

Organizational Stages and Cultural Phases: A Critical Review and a Consolidative Model of Corporate Social Responsibility Development

Based on a stakeholder-oriented conceptualization of corporate social responsibility (CSR), this paper offers a multi-dimensional, dynamic perspective which integrates moral, cultural and strategic aspects of the CSR development process, together with its organizational implications. Therefore, the authors link existing stage models of CSR development with stakeholder culture and social responsiveness continuums and provide a consolidative model which highlights a seven-stage development process towards CSR, articulated around three cultural phases (i.e. CSR reluctance, CSR grasp and CSR embedment). In a context in which literature on CSR development and implementation tends to be overly segmented, this consolidative model integrates organizational values and culture together with management processes and operations. In its emphasis on the importance of the organizational context and characteristics in analyses of organizations' CSR development, the proposed consolidative model offers novel research perspectives and highlights the relevance of adopting a phase-dependent approach.     

Drivers of Corporate Social Responsibility: the Role of Formal Strategic Planning and Firm Culture

Scholars have paid considerable attention to studying the relationship between corporate social responsibility (CSR) and firm performance. Yet, little empirical research demonstrates what actually shapes or drives CSR. This paper builds a case that formal strategic planning is one such driver in that it creates awareness of and formulates responses to stakeholder demands for CSR. However, exploring single variable relationships is problematic, as other important endogenous factors need to be considered in explaining CSR. Specifically, firm culture is identified as influencing a firm's orientation towards the responsible treatment of stakeholders. One such cultural factor, humanistic culture, is argued to have a positive effect on CSR. By studying a sample of heterogeneous firms in Australia, results demonstrate that a formal strategic planning effort is positively linked to CSR. Further, a humanistic culture positively impacts CSR, after accounting for a firm's formal planning efforts.     

Calling in a Debt: Government's Role in Creating the Capacity for Explicit Corporate Social Responsibility

Before the field of business and society can adequately analyze the relationship between governmental policies and corporate social responsibility (CSR), either as a reality or an ideal, it is first necessary to understand exactly how governments nurtured the development of the autonomous corporation. The roles assigned to government by the economics and management literatures—regulator, standard setter, protector, and adjudicator—ignore the crucial part played by state violence and government expenditures in the rise and sustained success of the corporate economy. An examination of the history of the American case, crucial for the development of the modern corporation as well as the “explicit” form of CSR that eventually followed it, highlights these roles: the willingness of the state to intervene with force in labor conflicts bolstered the managerial autonomy that defined the large corporation, and the way government expenditures promoted innovation and firm success. Acknowledging how corporations depended on government assistance in their development is a necessary step for both assessing the responsibilities owed stakeholders and for advancing the theoretical development of the field.     

Corporate Social Responsibility: A Complementary Perspective of Community and Corporate Leaders

Research studies on Corporate Social Responsibility (CRS) often focus on revealing corporate leaders’ attitudes toward various issues of CSR. The position of the present paper is that to understand CSR, we must grasp the collaborative perspective of CSR, and discern the attitudes of community leaders as well as corporate leaders. To this end, the study compares attitudes of community leaders with those of corporate leaders in three localities in Israel. The study examines various issues of CSR, highlighting the benefits to both community and corporation of reciprocal relations. Results from t‐tests confirmed significant differences between the groups. Some important implications for CSR particularly in terms of collaboration between community and corporation are discussed.     

Employee Volunteering and Social Capital: Contributions to Corporate Social Responsibility

As employee volunteering (EV) is increasingly regarded as a means of improving companies' community and employee relations, we investigate the contribution of EV to corporate social responsibility, specifically whether and how it contributes to social capital. We investigate the dynamics of EV in three UK companies. We explore the social relations and resources which underpin social capital creation; the roles of opportunity, motivation and ability in bringing the actors together and enhancing their capacity for cooperation; and the ways in which alternative EV modes inform the different dimensions of social capital – networks, trust and norms of cooperation. Our paper contributes to our understanding of EV and the factors that enable it to create social capital. Finally we assess the contribution of EV to the overall corporate social responsibility agenda of companies.     

基于社会网络视角的企业社会责任行为相似性研究

本文利用国泰安数据库和锐思数据库中2010年-2012年的我国上市公司管理层数据、公司财务数据,以及润灵环球责任评级2010年-2012年我国A股上市公司的企业社会责任评级数据,从社会网络的角度出发,探索我国上市公司社会责任履行行为的相似性。研究结果发现,公司之间存在的社会网络会造成企业社会责任履行行为具有一定的相似性。当企业越是处于核心地位,越是容易传播信息,控制能力越强的时候,该公司同与之相关联的公司在社会责任履行行为方面越是具有相似性。这一结论为改善我国企业社会责任履行现状提供了一个全新的思考方向。     

The Dilemmas of Internationalization: Corporate Social Responsibility in the Multinational Corporation

We add to the global–local debate by highlighting concerns with the empirical and conceptual validity of the construct ‘integrated’ as it operates within corporate social responsibility (CSR). We do so by investigating the extent to which foreign national culture and related local issues are incorporated into the CSR policy of 37 multinational corporations, examining strategy development and implementation across global locations. This research suggests that integrated internationalization strategies do not resolve global and local CSR issues. In fact, they reinforce outcomes similar to global strategies, where core issues identified by headquarters are legitimated and local issues are marginalized, an outcome that appears somewhat at odds with the spirit of local responsiveness embedded in CSR thinking.     

Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication

By engaging in corporate social responsibility (CSR) activities, companies can not only generate favorable stakeholder attitudes and better support behaviors (e.g. purchase, seeking employment, investing in the company), but also, over the long run, build corporate image, strengthen stakeholder–company relationships, and enhance stakeholders' advocacy behaviors. However, stakeholders' low awareness of and unfavorable attributions towards companies' CSR activities remain critical impediments in companies' attempts to maximize business benefits from their CSR activities, highlighting a need for companies to communicate CSR more effectively to stakeholders. In light of these challenges, a conceptual framework of CSR communication is presented and its different aspects are analyzed, from message content and communication channels to company- and stakeholder-specific factors that influence the effectiveness of CSR communication.     

企业社会责任的财务评价探讨

随着社会的进步,企业社会责任问题变得越来越引人注目.企业作为社会的组织,既具有经济性质,又具有社会性质.企业经济性质决定企业的经济责任,企业的社会性质要求企业承担除经济责任以外的社会责任,与国家法律、生态环境、伦理道德等其他社会责任等紧密相关.因此,企业的财务评价也应该对这些方面进行评价才是科学完整的.本文从企业社会责任及社会责任财务评价的基本理论出发,对现行的企业财务评价问题进行分析,探讨引入企业社会责任、构建企业法律责任、生态责任、伦理责任等分析评价指标,完善财务评价体系的相关问题.     

The Primary Importance of Corporate Social Responsibility and Ethicality in Corporate Reputation: An Empirical Study

We examine three assumptions commonly held in the corporate reputation literature: (1) reputation ratings of owners and investors are generally representative of all stakeholders; (2) stakeholders will generally provide a higher reputation rating to firms that emphasize corporate social responsibility versus firms that do not; and (3) profitability is the primary criterion of importance to all stakeholders when rating a firm's reputation. Using an exploratory in‐class exercise, our findings suggest that: (1) there are significant differences among stakeholder groups in their reputation ratings; (2) firms that emphasize corporate social responsibility are not rated more highly across all stakeholder groups; and (3) for all stakeholder groups, the ethicality criterion explained more of the variance in firms' reputation ratings than the profitability criterion.     

Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas

There has been rising interest in political corporate social responsibility (political CSR), defined as activities where CSR has an intended or unintended political impact, or where intended or unintended political impacts on CSR exist. Based on a survey and content analysis of 146 peer‐reviewed academic articles from 18 journals over the 14‐year period 2000–2013, this paper systematically reviews the existing applications of general theories (such as legitimacy theory, the resource‐based view and Habermasian political theory) within the political CSR literature. The survey indicates that the political CSR field is dominated by institutional theory and stakeholder theory, but future theory development needs to go beyond these theories in order to address a number of critical gaps. This review specifically points to several avenues for future political CSR research with regard to the individual level of analysis, domain integration and political CSR in multinational enterprises. The paper ends with a call for a new theory‐informed and pluralist research agenda on political CSR to integrate different perspectives and re‐examine the role of the state.     

Financial Returns of Corporate Social Responsibility,and the Moral Freedom and Responsibility of Business Leaders

A number of theorists have proposed mechanisms suggesting that corporate social responsibility produces better financial results. Others subscribe to the theory that, realistically, less ethical means are necessary. This article contains an analysis of these perspectives drawing on observations from evolutionary game theory and nature. Based on these analyses, it is concluded that the financial returns of corporate social responsibility and irresponsibility (CSR and CSI) are equal on average. The explanation is that CSR and CSI aredriven to a state of equilibrium, because if one or the other were to offer higher profits, it would attract more players who would compete for the best opportunities until there was no difference in average profit. Existing empirical research generally shows a positive correlation between CSR as measured and corporate financial performance. It is argued that what is actually causing that finding is probably not CSR but management skill. More skillful managers, whether actually responsible or irresponsible, are able to obtain both higher profits and greater credit in imperfect measures of CSR. Next it is shown that this theory of equal returns implies greater moral freedom and therefore responsibility for business leaders. It is concluded that this insight can intensify the interest of decent business leaders in vigorously championing CSR.     

核心能力:组织文化和组织学习作用

本文研究组织文化、组织学习、核心能力和组织绩效之间的相互影响关系,并以华南地区的139家企业为对象进行实证研究。本文的理论贡献在于证实了:(1)组织文化通过影响组织学习进而影响核心能力;(2)组织学习影响核心能力进而影响组织绩效;(3)核心能力对组织绩效有直接的正向影响;(4)组织文化对组织绩效没有显著的直接影响,但通过组织学习和核心能力的构建间接影响组织绩效;(5)组织学习对组织绩效没有显著的直接影响,但通过核心能力的构建间接影响组织绩效。本文的研究结果对于深刻理解核心能力的形成及正确认识组织文化和学习在组织管理中的作用有重要的借鉴价值。