企业社会责任理念中的公司治理结构

企业社会责任理念的兴起必然推动公司治理结构的调整。必须重新思考公司的功能定位,强化股东之外其他利害关系人的利益考量,重构公司治理结构。同时,必须在公司法律之外设计推动公司承担社会责任的其他法律机制。     

基于企业社会责任的公司治理研究

本文立足于企业生产经营活动与社会制度环境、企业需求层次与社会价值体系、公司治理利益与社会公共利益的关联性,论述了公司治理与企业社会责任的共性基础,并提出了承担企业社会责任的公司治理途径。     

从过度包装看企业社会责任

商品过度包装不仅浪费资源、污染环境、增加消费者负担,而且还严重制约着我国包装行业的可持续发展,越来越多的人们开始关注过度包装治理问题。本文从企业社会责任角度,提出了通过强化企业社会责任的办法,来解决我国过度包装问题。     

“两型社会”建设的企业社会责任财务分析评价指标探析

＂两型社会＂是企业社会责任的应有之义,体现了企业社会责任的本质要求。如何引导、促进、监督企业＂两型社会＂建设的健康持续发展,科学有效地构建一套企业社会责任财务分析评价指标体系势在必行。本文结合我国企业实际,全面贯彻落实＂两型社会＂建设的总体要求,从＂两型社会＂的内涵及其认识出发,在指标的设置取向、设置原则上,系统地提出了企业社会责任财务分析评价指标的具体构想。     

电子商务平台生态化与平台治理政策

平台生态化是当前中国电子商务经济发展的核心趋势,具体表现为众多行业性小平台依托某个大型电子商务平台所集聚的海量用户资源,快速打通行业上下游,改造并形成新的行业生态系统。网约车、共享单车以及广州市考拉先生所创新的便利店革命,都体现了平台生态化的特征。平台生态化趋势也引发人们对于平台治理问题的高度关注;然而,我们只有从法人分类制度出发,才能认清平台治理问题的本质属性。为此,基于最近颁布实施的"民法总则"的法人分类原则,我们将大型平台、平台治理界定为第四方法人和第四方治理。这为我们构建"互联网+"时代的平台治理体系、制定切实可行的融合性新兴产业政策,提供了一个科学合理的分析路径。     

企业社会责任的思考

改革开放以来,随着经济体制的改变和社会经济的转型,企业成为国家的经济引擎,为社会生产大量财富。但同时,资本的逐利本性使企业利益与其他社会主体利益之间的矛盾日益凸显。近年来,食品安全、员工的生产安全与福利保障,企业生产的资源浪费、环境污染等问题都引发了对企业社会责任的关注。     

企业的社会责任与管理

本文首先叙述了关于企业社会责任在国际上的通用概念,并由此得出笔者的理解和见解。然后,从企业的角度具体地描述了企业社会责任计划的确立步骤,及对企业社会责任的管理提出了笔者的建议,希望通过企业能拥有一套完备详细正确的社会责任管理体系把企业塑造成一个具有社会责任感的,对企业的利益相关者负责的,能把社会责任切实与企业的经营过程联系起来的,能使企业与社会达到双赢的企业公民。     

社会责任与企业宪章

自从进入商业社会以来,企业的社会责任就成为公众、政府及企业共同关注的问题.尽管其内涵至今仍未十分清晰,并且反对者和倡导者皆有之,但国际上于 20 世纪 90 年代形成的以企业为关注重点的社会责任运动表明,企业的社会责任在今天不再只是一个讨论中的议题,而是已被列入了企业宪章,成为约束和衡量企业品行的重要指标.为了企业与社会的共同可持续发展,中国也必须认真理解这场运动的意义,并能做出实质性的回应.     

Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure

The aim of this paper is to examine what kinds of CG mechanisms (institutional, firm or group level) are driving getting an Assurance or a GRI application level, like CSR disclosure decisions linked with credibility and usefulness of the information disclosed, in the particular context of energy companies. Previous evidence is scarce and does not jointly consider all levels of CG mechanisms. Our sample is composed by 176 energy companies worldwide which currently report about CSR through a sustainability report. On the basis of our findings, we could support the idea that the credibility of the CSR report of the utilities companies will be greater if the company listed in a Relation-Based country has an Assurance report. In addition, those companies that have a concentrated ownership and the fewer insiders sitting in the BoD present more probabilities of having an Assurance. Moreover, the usefulness of the CSR information provided by this kind of firms will be higher, the greater the efficiency of the BoD will be. The enhancement of the credibility and the usefulness of the information reported is essential for companies involved in this sector due to the frequent claim of window-dressing behaviours.     

CSR as Value Attunement within Governance Processes: Stakeholder Dialogue,Corporate Principles and Regulation

I argue that a governance perspective on corporate social responsibility (CSR) makes it possible to explain why the concept will always be under‐defined, is normative and thus political by nature, and is and should be difficult to measure. The perspective also makes it possible to understand the interaction between corporate values and stakeholders values. In processes of dialogue within governance systems and governance structures, changing insights into the principles of CSR can lead to regulation or its adjustment. Power is important in these dialogues. Principles are at least partly shaped within governance systems and governance structures, and they influence the outcomes of corporate policies. Changes within the regulatory framework could also lead to changes in the principles of CSR. Value attunement processes could lead to regulation, which again influences the governance structures and thus the power of stakeholders within the dialogue. The theoretical model provided helps to analyze why CSR is different in companies, cultures and academic traditions.     

Consequences of Collaborative Governance in CSR: An Empirical Illustration of Strategic Responses to Institutional Pluralism and Some Theoretical Implications

Collaborative governance (CG) is becoming the common currency of decision‐making, able to surmount existing institutional constraints to effectively address challenges related to sustainability and social and environmental corporate behavior. CG approaches may however result in institutional complexity. As an illustration of CG in the domain of corporate social responsibility (CSR), the ISO 26000 standard is a legitimate point of reference for organizations worldwide. The standard represents a pluralistic institutional logic that resonates several tensions arising from the domain it tries to standardize, the nature of its development process, its interpretation of CSR and the type of standard it represents. This article aims to identify and examine strategic responses to ISO 26000 by various standards‐related organizations (including national standardization institutes, certification organizations, and service providers) and to contribute to the understanding of strategic responses of organizations to pluralistic institutional logics that result from CG.     

虚拟社会资本与我国互联网信用生态治理

随着互联网经济的深入发展,互联网信用危机不断加深。虚拟社会资本作为社会资本的一种新兴形式,可以通过行为态度、主观规范和知觉行为控制3个维度对互联网信用行为产生积极影响,利用这一影响机理,可以形成信用生态传播、产业化、信用数据一体化和分布式存储等策略来提升我国互联网信用生态的治理水平。     

行业自律机制下P2P网贷平台违规治理演化博弈

行业自律是政府“强监管”背景下P2P网贷平台违规治理的重要组成部分。为揭示行业自律机制下网贷市场主体间行为策略关系及其动态演化机理,建立了包括自律监管平台、网贷平台和平台客户三方主体的行为策略演化博弈模型,分析三方主体行为策略演化路径及其联动作用规律,并结合数值仿真讨论不同约束情景下模型系统演化均衡状态及关键因素影响。结果表明：网贷平台合规运营意愿会随激励水平、形象效应、客户流失量、行业危机风险的上升而增强。若网贷平台拥有较完善运营机制、较好口碑形象或较大客户规模,其更易实现基于市场途径的自我规制。违规惩罚力度、形象效应收益及平台客户规制策略敏感性会直接影响网贷平台合规运营趋势。结合仿真分析结果,提出了加大对违规平台的惩罚力度,强化平台信息披露与品牌形象建设,引导借贷双方理性选择入驻平台等治理建议。     

白怀民（Michael D.White） CSR要与对手合作

本次调查显示,企业社会责任已经成为了在中国优秀外资企业经营活动的基石,也是其本土化价值观和本土化战略重要因素之一,仅仅关注中国市场与成本优势已经无法在中国取得成功。百事国际集团认为,在现代丝绸之路上的每一家外资企业的成功都与企业社会责任息息相关。     

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.     

政府治理视角下平台电商信用监管的动态演化博弈研究

为破解不完全信息下平台电商的信用“监管困局”,本研究在平台电商、消费者与政府三元主体联动关系的基础上,分别构建政府动态惩罚机制与激励机制下平台电商与消费者的演化博弈模型,并分析平台电商与消费者之间策略选择的影响因素及演化路径。研究表明：在政府监管下,平台电商与消费者通过长期的反复博弈、调整的过程,最终博弈系统演化轨迹呈逐渐收敛的趋势。具体而言,政府动态惩罚机制下,当政府惩罚力度逐渐增加时,平台电商倾向于选择“自律”策略;政府动态激励机制下,当政府对平台电商的激励逐渐增加时,平台电商倾向于选择“自律”策略。更为重要的是,当政府的惩罚力度大于激励政策力度时,政府实施惩罚性政策但没有激励政策的效果要优于政府实施激励政策但不实施惩罚性政策的效果。而当政府的惩罚力度小于激励政策力度时,政府实施激励政策但不实施惩罚性政策的效果与政府实施惩罚性政策但没有激励政策的效果几乎接近。由此可见,政府应将惩罚机制与激励机制相结合适度监管,以此追求信用监管的动态平衡。另外,消费者对平台电商的声誉评价具有两面性：当消费者对平台电商声誉评价越高时,平台电商倾向于选择“自律”策略;而消费者对平台电商声誉评价越低,平台电商反而倾向于选择“不自律”策略。