企业社会责任与财务绩效不确定性关系研究:一个分析框架

企业社会责任与财务绩效之间的关系一直是学术界与企业界所关注的一个热点问题,但自该问题提出至今,并未得出一致性结论.从理论研究和实证研完两方面对以往研究进行了分析梳理,归纳出导致研究结论不一致的三方面原因,即社会责任内涵界定不清晰、研究方法及模型构建存在缺陷,同时提出了一个两者关系的解释模型,并指出今后研究中应注重时影响两者关系的相关变量及限制条件进行界定.     

企业社会责任:理论与对策

微观企业、企业的利益相关者和宏观社会,都对企业承担社会责任有所要求。仍有很多企业没有积极的履行社会责任。根本原因就是企业履行社会责任的动力不足。履行社会责任的收益如果不能抵偿投入,不履行社会责任的损失又不足以使企业受到实质性的影响,企业就没有动力去履行社会责任。因此,促进企业履行社会责任,就必须要加强对企业社会责任行为的激励和约束。     

论企业的社会责任

近几年来 ,企业的社会责任问题成为社会关注的焦点 ,本文在分析了西方企业社会责任理论产生和发展的基础上 ,对国外具有代表性的企业社会责任界说进行了评价 ,从中抽取出企业社会责任的应有之义 ,并从法理学、经济学和社会学等角度系统阐述了企业应当承担社会责任 ,提出我国社会主义市场经济条件下企业应采取的承担社会责任的模式及其相关的法律保障     

我国企业履行社会责任面临的问题与对策

以企业社会责任理论作为分析依据,我国企业履行社会责任存在问题的原因有：现代企业制度建立历史较短、责任主体层次单一、履行责任动力不足、缺少文化根基、相关法律法规不健全、政府监管缺失、劳动力市场供求不平衡、企业家社会责任意识淡薄等。企业要履行好社会责任,应树立科学发展理念,建立信息披露机制,建立责任追究制度,健全公司治理结构,加强企业道德文化建设,加强社会责任分类指导等。     

和谐社会语境下的企业社会责任浅议

企业社会责任实质上是社会对企业的伦理期待,包括经济责任、法律责任和伦理责任,其中企业伦理责任是企业社会责任的核心层次。文章概述了企业社会责任的功能以及我国企业社会责任建设存在的问题及原因;提出了企业社会责任的治理与实现,依赖于由法律强制、行政干预、经济调控、社会监督、责任认证、企业内部治理和企业自律自愿等方式所形成的一套多层次的制度安排,并从宏观、中观、微观三个层次探讨了企业社会责任治理与实现的路径     

论和谐企业的社会责任

企业是建设和谐社会的重要力量,企业承担社会责任是实现社会和谐的根本保证,也是提高企业竞争力的需要。随着企业社会责任意识不断成熟,企业承担责任的态度将不断从回避责任向全面负责转变;对待责任的方式会从他律向自律转变;对责任采取的策略将会是经济目标与社会目标更好的融合。     

企业社会责任的法律思考

企业在带动社会经济快速发展的同时也带来了损害社会利益的行为,随着这种对社会的影响越来越突出,企业对社会应否和应负担什么责任的问题由此产生。文章从分析企业社会责任的理论来源和法理所在,探讨企业社会责任的内涵及依法落实企业社会责任。     

论企业社会责任

企业社会责任(CorporateSocialResponsibility,以下简称CSR)的提出,是经济和社会发展到一定阶段的必然要求。它不仅是一个企业存在的使命问题,也是我国企业参与国际竞争所必须面对的一个现实问题;它不仅是简单的道德呼吁,同时也是刚性的制度制约。随着“CSR运动”在国际社会中的日益发展和不断壮大,我国企业应对CSR予以高度重视和正确对待。     

企业社会责任正当性追问

对“企业社会责任”的研究虽然方兴未艾,但仍然存在许多未解决的伦理争议,这些争议涉及一些基本企业伦理问题如企业社会责任的主体,也关联到重要的社会事项如政府监管、商业广告、营销战略等.因组织结构(内部)和行为后果(外部)而产生的间接责任称之为弱责任,它是一种连带责任;因自主选择且付诸了实际行为所带来的直接后果,称之为强责任.企业社会责任以后者为主.自主的选择责任才是企业社会责任的核心,它取代了传统的“企业责任”(强制责任)和“个人责任”(主观责任).     

我国企业文化中社会责任的缺失及对策

企业社会责任在本质上属于企业文化,是企业文化的新内容,但在我国企业文化建设中,缺少了企业社会责任的建设,因此我国必须完善企业文化中的社会责任建设,把社会责任建设上升到文化层次。     

The Nature of Social Responsibility: Exploring Emancipatory Ends

Social responsibility (SR) initiatives within a corporate environment (CSR) continue to be met with deep scepticism. My concern is with exploring this scepticism, which I argue is due to there being more to the underlying objectives of SR than has previously been investigated. I begin by outlining and substantiating my project as a social ontological enquiry, one in which I unpack key concepts to reveal the nature of SR. These ontological findings then underpin my argument that SR is problematically grounded in liberalist thinking, and CSR is in fact just one manifestation of SR. I advance the thesis that SR has emancipatory ends, of meeting human needs and flourishing, and that it is best explicated using feminist care ethics. The argument is then focussed on both shoring up and advancing the emancipatory project of SR. The scepticism of interest is revealed to be the incongruity between care and business; that businesses are deemed as being incompatible with SR, at least in their present capacity. Any claims to the contrary by the business community are branded inauthentic and the aforementioned scepticism ensues. The paper concludes with a brief discussion concerning implications for CSR initiatives and future changes and developments are considered.     

政府在社会救助中的责任及其职能的合理定位

社会救助制度是整个社会保障制度的基础子系统,作为社会保障体系中的“最后一道防线”,它通常被视为政府的当然责任或义务。本文通过对我国社会救助制度中政府失责问题的剖析,探讨了政府在社会救助制度中应承担的责任及其职能的合理定位。     

Business Social Responsibility: Perspectives of Businesses and Social Workers

ABSTRACT

This article compares the attitudes of social workers and business employees regarding the community involvement of businesses and the role of social workers in this involvement. The study, based on a structured questionnaire, was conducted in Israel and consisted of 316 participants from two cohorts: social workers and business employees. The principal findings show that social workers are more inclined than business employees to recommend that social workers increase their involvement in business social responsibility (BSR); business employees are more likely than social workers to advocate that the latter assume managerial functions; both groups support a low level of influence for social workers on decision-making processes and a role of exchange of knowledge rather than full partnership. The discussion addresses the implications of the findings for increasing social workers' involvement in BSR and cooperation with the business sector.     

新闻媒体的社会责任与文化品位

社会责任构成新闻传播活动的基础,提高新闻作品的文化品位是社会责任的题中应有之义。近年来,某些舆论导向出现偏差,使新闻作品呈现泛娱乐化、低俗化的倾向,都是着眼市场占有率、弱化社会责任所致。鉴于此,新闻工作者必须践行社会效益优先的原则,赋予新闻作品以深邃的思想内涵,培养受众健康向上的审美情趣,以促进大众文化品位的提升。     

基于医院社会责任理念的医院价值观重塑

医院社会责任在本质上是医院文化中的价值观念,属于医院的精神文化,并贯穿、体现在医院的制度文化、行为文化和物质文化之中。医院社会责任的提出是对医院文化、医院价值观念的重新塑造和重大创新,并对整个医院文化体系能够产生巨大的促进作用。     

Social Empathy: A Model Built on Empathy,Contextual Understanding,and Social Responsibility That Promotes Social Justice

ABSTRACT

A model of social empathy is described where social empathy is defined as the ability to more deeply understand people by perceiving or experiencing their life situations and as a result gain insight into structural inequalities and disparities. The three components of the model—individual empathy, contextual understanding, and social responsibility—are explored and explained. Social empathy provides a framework for more effective social policies that address disparities and support social and economic justice for all people. Social workers are well positioned to enhance social empathy, and application and suggestions for further enhancement and research are provided.     

跨国公司与中国企业捐赠行为的比较研究

企业捐赠是企业以资金、实物或参与的方式支持社会公益事业的行为,是企业自觉履行社会责任的重要方面。通过对跨国公司与国内企业捐赠行为的比较,我们发现,二者在捐赠理念、捐赠策略和决策机制方面表现出明显的差异。前者主要以“企业公民”为捐赠理念,后者则以“回报社会”和“慈善”为主要理念。本文分析了造成这些差异的社会原因,除了二者处在不同发展阶段所形成的差距以外,还有中西方在社会发展、传统文化之间的差异,以及对企业与社会关系认知的差异,由此形成企业捐赠的不同模式。     

The Impact of Clique Membership on Children's Social Behavior and Status Nominations

The impact of children's clique membership on their peer nominations for social behaviors and status was examined in a sample of 455 third‐ through fifth‐grade children. Social identity theory (SIT) and children's peer group affiliation and context served as primary conceptual frameworks for this investigation. As suggested by SIT, results indicated that children displayed favorable views toward their own cliquemates, nominating cliquemates more often for positive characteristics (e.g., prosocial, cool) and high status indicators (like‐most, most‐popular) than for negative characteristics (e.g., aggression) and low status indicators (like‐least, least‐popular). At the same time, children's views toward their cliquemates were commensurate with the clique's normative reputations as determined by the broader peer group (i.e., grade). This suggests that children's perceptions toward their cliquemates, albeit favorable, are also regulated by the overall clique context. Meaningful gender and grade effects on children's cliquemate nomination patterns were found. Findings also were discussed regarding the impact of clique size on a peer‐based assessment of social reputations and status.     

The Current Situation of Retirement Income Provisions in Japan: Social Security Pension Schemes and Corporate Pension Plans

Japan has been faced with rapid population ageing for decades. This has continuously reduced the level of social security pension benefits. Based on this it is often said that corporate pension plans should play a wider role forward in providing retirement benefits. However, we also have to know that there is a limit to what corporate pension plans can do in place of the social security pension schemes. In this paper we extract lessons from the history of social security pension schemes in our country and try to define the roles of corporate pension plans and social security pension schemes. In conclusion we should keep adequacy of social security pension benefits even if the contribution rate becomes a bit higher. Corporate pension plans just enrich people's life in retirement. We have to remember that corporate pension plans were not certain means for reducing the poverty in old age and that for this reason social security pension schemes by social insurance were invented.