跨国公司的社会责任及其在华实践

作为社会的团体公民,公司的生存需要社会成员的普遍认同,其社会责任应远远超出狭义的经济责任和法律责任。但一些跨国公司在中国执行低于母国的社会责任标准,其对社会责任的选择并非源于道德的高贵,而是在各方力量博弈中,基于成本-收益分析的一个均衡的结果,即在企业社会责任压力与实现利益最大化的冲突中实现均衡。欲使跨国公司走出道德变异怪圈,必须要求其调整利己"底线",让中国也能分享利益。

Social Responsibility of Multinational Corporation and Its Practice in China

Corporate social responsibility should be far beyond economic responsibility and legal responsibility,because business firms constitute part of the fabric of society,their survival should be recognized by social members.However,we observe that the practice of multinational corporations in China is inconsistent with their social responsibility criterion in their home countries.Social responsibility activities of multinational corporations are based on cost benefit analysis.To make multinational corporations ...