基于员工视角的企业社会责任对工作投入影响的实证研究

构建了企业社会责任、组织认同和工作投入三者之间的研究模型,并基于员工视角将企业社会责任分为员工、消费者和环境3个维度,将组织认同分为认知、评价和情感3个维度,发现企业对员工和消费者履行社会责任对工作投入均呈显著的直接正向影响;履行环境责任对工作投入的直接影响并不显著,但可通过情感性组织认同对工作投入产生显著正向影响。研究结果表明,企业履行社会责任并非负担,而是提升员工工作投入度和向心力的重要内部行销工具。企业亦有必要加强履行社会责任的内部宣传,这样既可增强员工对企业的认同,从文化情感上吸引员工,又可提升员工的工作投入程度。     

Corporate social responsibility: the organizational view

Designing strategies for corporate social responsibility (CSR)-practice nowadays has become essential for organizations. Notwithstanding, how organizations appear internally in a socially responsible context toward their employees has been insufficiently investigated. This study aims at ascertaining how Internal CSR can be conceptualized as well as how it affects employees’ commitment. To do so, the manifestations of Internal CSR are discussed based on social identity theory and further literature, while the developed research model is checked for suitability through a survey generating 2081 employee responses from an international pharmaceutical company. As one result, it can be stated that the factors proposed to constitute Internal CSR are confirmed. Further, the findings entail the following conclusions: Internal CSR has a notable influence on employees’ Affective Organizational Commitment whilst relatively moderate impacting Normative Organizational Commitment. Additionally, Affective Organizational Commitment adopts a mediating function regarding Normative Organizational Commitment.     

Ownership and corporate social responsibility: "The power of the female touch"

Using a sample of 26,029 firm-year observations over the period 2002–2017 from 4,479 firms and 44 countries, we examine the relationship between ownership concentration and corporate social responsibility by focusing on the mediating role of board gender diversity and the moderating role of family shareholding. We find that ownership concentration negatively affects corporate social responsibility, and the board gender diversity partially mediates this negative effect. Our results indicate that the mediating effect of board gender diversity leads to a 10.65 percent decrease in the impact of ownership concentration on corporate social responsibility. Furthermore, moderated path analysis indicates that family shareholding weakens the direct effect of ownership concentration on board gender diversity and its indirect effect on corporate social responsibility. In post hoc analysis, we also document that the effect of gender diversity on the board is more prevalent in high gender-egalitarian societies where women are more involved in decision-making. Our study addresses the strategic role of female board members in increasing firms’ respect for corporate social responsibility, especially in family-controlled firms. Thus, our results may provide insights to regulators and policymakers to enhance firms’ corporate social practices by encouraging women’s participation on corporate boards.     

Beyond Association: How Employees Want to Participate in Their Firms' Corporate Social Performance

Although many studies have found a positive relationship between corporate social performance and employer attractiveness, few have examined how different forms of responsibility might mediate that attraction, particularly when those social practices afford different degrees of employee participation. The current study undertook this line of inquiry by examining prospective employees’ attraction to three common approaches to corporate social performance (CSP) that offer increasing levels of participation: donation, volunteerism, and operational integration. Unexpectedly, findings from an empirical investigation challenged the study's main hypothesis; that is, prospective employees were least attracted to firms that integrated their social and financial goals. Consequently, important implications and questions remain for both employers and business educators.     

The Social Dimensions of Business Excellence

In an era of dynamic markets, globalisation, telecommunication and volatile stock markets, the board of directors of listed companies have grown familiar with the pressure of shareholders. Nowadays CEO's discus corporate responsible behaviour and sustainability more often. They feel the pressure of external stakeholders. They are aware of the increasing vulnerability of their corporate reputation, an increasing number of financial institutions start demanding social and environmental criteria — and it is more and more difficult to attract new talented people and at the same time, keeping existing employees satisfied. These developments make companies aware of the social dimensions of their organisation, their corporate identity, their role within society and their duty towards future generations.The business environment is beginning to accept that prosperity, profitability and shareholder value alone do not represent the value of the company. The companies’ ability to grow and to improve continuously is also determined by its social competences, ethical responsibility and environmental contributions. This shift of focus leads to a reorientation of the concept of business excellence. At first, quality management focused on the quality improvement of products and services, later on the processes providing these products. Quality was renamed into business excellence when corporations oriented themselves on the quality of the organisation and the chain (or network or hub) in which it operates. With the present challenges at hand, companies are beginning to focus on the quality of society while taking care of their core businesses, an objective that transcends and includes the former quality orientations.This article first introduces the European Business Excellence Model (EFQM model), which have facilitated the transformation toward an integral management approach, including openings to corporate social responsibility (CSR). We will than elaborate on the cultural context of companies engaged in CSR and social responsible investing (SRI) activities. We will end this article with an overview of CSR activities, structured according the EFQM model.     

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。     

Local Management Response to Corporative Restructuring: A Case Study of a Company Town

This is a case study of top management in a Swedish pulp industry at Skutskär. After decades of proactive response to change, starting in 1976 the pulp industry experienced a rapid and significant restructuring. In 1992, and after a prolonged hold on local investments, came a large‐scale investment with major labor reductions, which created a local crisis. The aim of this study is to analyze how top managers of a local business plant perceive and explain their citizenship relationship to the community of the company town during a transition period from 1976 to 2007. Our study shows that too much reliance on top management cost reduction requirements and not caring, or underscoring, local social concerns created gaps and local stakeholder distrust. We discuss how prolonged distrust of the company to bear social responsibility ended up in a broken relationship between the company and the local community. Our case indicates at least two problems that must be handled for successful corporate citizenship. First, the traditional control‐oriented management view is too narrow and not adjusted to today's citizenship reality, including how to handle corporate social responsibility. Second, we can see a possibility where the conceived needs on a global corporate level may lead to situations to obscure local needs and consequences.     

Leveraging employees as spokespeople in your HR strategy: How company-related employee posts on social media can help firms to attract new talent

In a similar way as consumers use social media to spread word-of-mouth about brands and firms, employees perform similar activities when posting company-related content on social media. Such posts can be of significant importance for future employees who use them as supposedly unbiased information of firm attractiveness. Hence better understanding such activity is a crucial element of many HR managers. In this study we rely on signaling theory to explore the relationships between corporate brand strength, corporate social media activity and company-related posts by employees on social media channels. To analyze those relationships, we apply variance-based structural equation modeling (PLS SEM) based on data from a survey among scholars who published in A-journals. Our results show that corporate brand strength alone is not sufficient to mobilize employees to upload company-related posts. However, corporate brand strength influences corporate social media activity, which, in turn, impacts company-related posts by employees on social media. We highlight the crucial role of employees as spokespeople and influencers for firms, especially vis-à-vis applicants and prospective employees.     

Work-related social media use: The mediating role of social media communication self-efficacy

Social media use has become an indispensable part of knowledge work. Employees posting work-related content on social media are considered credible sources of information and have significant importance for how stakeholders, such as potential customers and future employees, perceive the organization. Therefore, employees’ ability to communicate about their work on social media has become a competitive advantage both for individual employees and for their organizations, especially in the professional service sector. Hence, understanding the role of employees’ ability to use these social media professionally is crucial for understanding the communicative behaviors of contemporary knowledge workers. In this study, we draw on social cognitive theory and focus on the antecedents and consequences of self-efficacy in individuals’ work-related communication on social media. The results show that perceived organizational commitment, clarity of communicative role, social media training, and prior experience with social media serve as antecedents of communication self-efficacy and subsequent work-related communication on social media. Thus, organizations and particularly management, have several aspects directly within the scope of their control that may aid employees in engaging in the professional use of social media. The paper contributes to the literature on employees’ communication behavior and provides important and actionable insights for management and the development of human resources.     

The Impact of Corporate Social Responsibility Activities on the Consumer Purchasing Situation

To explore the impact of corporate social responsibility (CSR) activities on the consumer purchasing situation, we arranged a scenario where participants (n = 451) purchased workout clothes. The results (r = 0.996, p = 0.000) show that (1) relative to other relevant marketing activities, CSR activity was not the most salient antecedent stimulus, (2) general CSR activities may have a lower impact on purchasing behavior than more specific CSR activities, (3) some CSR activities may have a negative impact on purchasing behavior, and (4) CSR activities may have a different impact on different segments. We propose that the impact of CSR can be understood as rule-governed behavior situated in the consumer’s situation. A functional understanding of the impact of CSR on the purchasing situation could help companies to develop more effective marketing campaigns and, in addition, maintain activities that benefit not only the company but also society as a whole.     

How companies motivate entrepreneurial employees: the case of organizational spin-alongs

This paper investigates how high-profile employees with entrepreneurial abilities can be attracted, retained, and nurtured in order to foster companies’ corporate entrepreneurship through innovations. We find that the spin-along design provides entrepreneurial employees with a combination of flexibility and security (flexicurity), corporate management, and control. Based on five in-depth case studies within an innovative company, our results show that the organizational spin-along structure supports and enhances entrepreneurial employees’ motivation and leads to the attraction, nurturing, and retention of such employees. We also find that senior management has a critical leadership role in enabling such an organization design by balancing flexibility and security with control.     

企业社会责任、媒体报道与股价崩盘风险

理论上企业披露社会责任信息既可能抑制股价崩盘风险,亦可能加剧股价崩盘风险;新闻媒体作为社会责任披露的重要载体在其中既可能弱化也可能强化这种影响,对这些问题的探讨是近年来公司金融领域研究的热点,但学者对当前的研究结果尚存在较多争论。鉴于此,本文首先在理论上导出社会责任披露对股价崩盘风险的双向作用机制,然后引入新闻媒体研究其可能的传导途径。基于我国A股市场所有上市公司2010-2018年面板数据的研究结果显示：上市公司通过披露企业社会责任指数能够显著降低股价崩盘风险;企业履行社会责任会显著增加媒体报道的数量,而媒体报道数量增加能够显著抑制股价崩盘风险,即媒体报道在企业社会责任影响股价崩盘风险的过程中起到中介作用;进一步的拓展研究发现：企业社会责任指数中的股东责任对股价崩盘风险影响最大,而供应商、客户和消费者权益、社会责任的影响不显著;与中性媒体报道相比,正面媒体报道和负面媒体报道的中介作用效果更强。     

中国情境下企业社会责任与财务绩效关系的实证研究——基于大、中小型上市公司的对比分析

本文以2012年发布的中国500强且在沪深上市的企业为大型企业样本,以中小板上市企业为中小型企业样本,选取各企业2010-2012年会计年报数据,运用结构化方程模型和多元回归分析方法,分别实证检验了大型企业、中小型企业承担社会责任对企业短期财务绩效和长期财务绩效的影响。研究结果表明:(1)无论是大型企业还是中小型企业,承担社会责任都不会引起其短期财务状况的恶化。(2)大型企业和中小型企业的社会责任与长期财务绩效关系的表现不完全相同,大型企业多呈正向关系,中小型企业则负向关系较多。(3)特别值得关注的是,无论大型企业还是中小型企业,对员工和顾客的社会责任与长期财务绩效都呈负相关关系。本文研究揭示了在当前中国情境下企业履行社会责任不容乐观的现状,同时研究结果对于引导企业履行社会责任,促进我国经济社会的健康和谐发展,也具有重要的借鉴价值。     

Dow Jones Sustainability Group Index: A Global Benchmark for Corporate Sustainability

Increasingly investors are diversifying their portfolios by investing in companies committed to the concept of corporate sustainability. Investors are attracted to this new investment style because it promises to create long-term shareholder value by embracing opportunities and managing risks deriving from ongoing economic, environmental and social developments. It focuses on future challenges and is capable of capturing qualitative non-financial information for criteria such as quality of management, corporate governance structures, reputational risks, human capital management, stakeholder relations, corporate social responsibility.Here we present the framework used by the Dow Jones Sustainability Group Index (DJSGI) for identifying and ranking companies according to their corporate sustainability performance. In a yearly review the 10% leading sustainability companies in each of the 64 industry groups are selected for inclusion in the DJSGI. Throughout the year the companies are continuously monitored and, if necessary, downrated or excluded from the Index. A variety of sources is used for the assessment and for cross-checking of information, including company questionnaires, company documents, publicly available information, stakeholder relations, media screening and company interviews. The selection process is externally verified and the methodology is reviewed yearly to capture the increasing knowledge and standardisation of sustainability issues and to align it with ongoing initiatives such as the Global Reporting Initiative.     

CSR投入下产品质量决策与专利授权合同设计

良好的专利授权有助于激发企业持续创新的动力,实现专利技术的商业化和产业化,而产品质量则是决定企业能否取得市场竞争优势的关键。本文针对由专利持有企业和品牌企业组成的系统,考虑市场需求信息不对称以及品牌企业承担社会责任（Corporate social responsibility, CSR）,研究品牌企业产品质量决策和专利授权合同设计问题,进而分析CSR投入对各个企业利润、消费者剩余以及社会福利的影响。研究结果表明：不同市场条件下,专利持有企业会策略性地设计专利授权合同形式,即选择仅包含"一次性固定授权费"或者"一次性固定授权费+版税提成"的专利授权合同;品牌企业CSR投入并不会影响专利授权合同的形式,但会提高一次性固定授权费;CSR投入会促使品牌企业提高产品质量,但并不一定会导致产品销售价格的提高;CSR投入虽然会降低品牌企业利润,但能有效提升专利持有企业利润、消费者剩余和社会福利。     

考虑社会责任的供应链定价与碳减排决策

由于企业社会责任对供应链的可持续发展具有重要影响,所以,针对考虑企业社会责任的供应链管理进行深入研究是十分必要的。在碳总量控制与交易制度下,针对由一个制造商和一个零售商组成的二级供应链,分别分析零售商、制造商领导情形下供应链成员的定价和碳减排决策,并着重探讨零售商的社会(福利)责任关注行为、低碳技术投资效率和消费者环保意识对企业决策和利润(效用)、总消费者剩余以及社会福利的影响。研究表明:零售价格、碳减排水平以及产品销售量可能随着零售商的社会(福利)责任关注度的提高而同时增加;在零售商领导型供应链中,零售商利润的增加并不总是依赖于低碳技术投资效率(消费者环保意识)的提高;在制造商领导型供应链中,零售商的社会责任关注度的提高可使制造商和零售商同时获益,且制造商可能存在先动劣势。     

Doing Well by Reporting Good: Reporting Corporate Responsibility and Corporate Performance

This article aimed to examine the impacts of reporting‐type corporate responsibility activities (CRA‐R) on corporate social and financial performance. Academic research has explored how varying attributes of markets, industry sectors and firms might shape corporate social and financial performance, but includes little effort to examine the impacts of different kinds of CRA on corporate performance. We build on debate about the value of firms' reporting activities related to corporate responsibility. Recent literature suggests that CRA‐R is superficial marketing or “greenwashing.” Despite this viewpoint, corporate reporting activities related to responsibility are rising. In order to solve this puzzle, this article explores the impact of CRA‐R on corporate performance. First, drawing from the institutional perspective, we propose that CRA‐R will positively impact corporate social performance (CSP) oriented toward secondary stakeholders. Second, combining the stakeholder–agency perspective and corporate responsibility literature, we motivate the hypotheses that CRA‐R positively influences corporate financial performance (CFP). Empirical testing with a unique dataset of large US corporations selected in the Fortune 500 support the proposed hypotheses. In particular, both corporate social responsibility and Global Reporting Initiative (GRI) activities positively influence corporate environmental performance, and financial performance. In particular, GRI reporting is a strong indicator to impact both social and financial performance. Our findings indicate that CRA‐R should not simply reflect shallow motivations, but deliver value to noninvestor stakeholders as well as investors.     

Contractors and their Psychological Contracts

It is commonly assumed that contractors are largely calculative, instrumental and self-interested in their relationship with organizations and interface with them accordingly (e.g. low corporate interest and emotional investment). This paper describes a survey involving 117 contractors (62 on 'permanent' agency contracts and 55 on 'temporary' agency contracts) and a comparable (age, job level/grade, years of work experience) group of 86 direct employees (on fixed-term contracts). The survey comprised measures of the psychological contract, of organizational identification, social (corporate) attraction, team spirit and intention to leave. The findings show that contractors are not inevitably 'emotionally' detached from their place of work, in some cases investing in it as much as direct company employees. While transactional (e.g. financial gain, instrumentality) exchange considerations were more salient among contractors than employees, this did not appear to preclude the development of a relational (e.g. corporate integration and long-term investment) contractual orientation. 'Team spirit' and 'organizational identification' predicted the development of relational contracts over and above contractual status. The findings and their management implications are discussed in terms of 'strategic partnership'.     

The limits of price leadership: needs-based positioning strategy and the long-term competitiveness of Europe’s low fare airlines

This article argues that a strategy of low operating costs and cheap prices is not sufficient in and of itself to establish long term competitive advantage for a growing company. Companies also need to leverage their distinctive corporate capabilities and unique experiences. In the case of service sector companies such as airlines, capabilities derive from the relationship which exists between the company, its employees, and its customers, as well as the reputation which is gradually established on the basis of reliability and quality of service. Unique experiences arise from the corporate culture and route network which an airline builds over time.