Corporate social responsibility.docx

Corporate social responsibility.docx

《Corporate social responsibility.docx》由会员分享，可在线阅读，更多相关《Corporate social responsibility.docx（16页珍藏版）》请在冰豆网上搜索。

Corporatesocialresponsibility

Corporatesocialresponsibility

FromWikipedia,thefreeencyclopedia

  （Redirectedfrom Corporateresponsibility）

Thisarticleincludesa listofreferences,but itssourcesremainunclearbecauseithasinsufficientinlinecitations. Pleasehelpto improve thisarticleby introducing moreprecisecitations. （July2009）

Corporatesocialresponsibility （CSR,alsocalled corporateconscience, corporatecitizenship or sustainableresponsiblebusiness/ResponsibleBusiness）[1] isaformof corporate self-regulation integratedintoa businessmodel.CSRpolicyfunctionsasaself-regulatorymechanismwherebyabusinessmonitorsandensuresitsactivecompliancewiththespiritofthelaw,ethicalstandardsandinternational norms.Insomemodels,afirm'simplementationofCSRgoesbeyondcomplianceandengagesin"actionsthatappeartofurthersomesocialgood,beyondtheinterestsofthefirmandthatwhichisrequiredbylaw."[2][3] CSRaimstoembraceresponsibilityforcorporateactionsandtoencourageapositiveimpactontheenvironmentandstakeholders includingconsumers,employees,investors,communities,andothers.

Theterm"corporatesocialresponsibility"becamepopularinthe1960sandhasremainedatermusedindiscriminatelybymanytocoverlegalandmoralresponsibilitymorenarrowlyconstrued.[4]

ProponentsarguethatcorporationsincreaselongtermprofitsbyoperatingwithaCSRperspective,whilecriticsarguethatCSRdistractsfrombusiness'economicrole.A2000studycomparedexisting econometric studiesoftherelationshipbetweensocialandfinancialperformance,concludingthatthecontradictoryresultsofpreviousstudiesreportingpositive,negative,andneutralfinancialimpact,wereduetoflawed empiricalanalysis andclaimedwhenthestudyisproperlyspecified,CSRhasaneutralimpactonfinancialoutcomes.[5]

Critics[6][7] questionedthe"lofty"andsometimes"unrealisticexpectations"inCSR.[8] orthatCSRismerely window-dressing,oranattempttopre-empttheroleofgovernmentsasawatchdogoverpowerful multinationalcorporations.

PoliticalsociologistsbecameinterestedinCSRinthecontextoftheoriesof globalization, neoliberalism andlatecapitalism.SomesociologistsviewedCSRasaformofcapitalistlegitimacyandinparticularpointoutthatwhatbeganasasocialmovementagainstuninhibitedcorporatepowerwastransformedbycorporationsintoa'businessmodel'anda'riskmanagement'device,oftenwithquestionableresults [9]

CSRistitledtoaidanorganization'smissionaswellasaguidetowhatthecompanystandsfortoitsconsumers. Businessethics isthepartof appliedethics thatexaminesethicalprinciplesandmoralorethicalproblemsthatcanariseinabusinessenvironment. ISO26000 istherecognizedinternationalstandardforCSR.Publicsectororganizations（theUnitedNationsforexample）adheretothe triplebottomline （TBL）.ItiswidelyacceptedthatCSRadherestosimilarprinciples,butwithnoformalactoflegislation.

Thenotionisnowextendedbeyondpurelycommercialcorporations,e.g.touniversities.[10]

Contents

  [hide] 

∙1 Definition

∙2 Consumerperspectives

∙3 Approaches

o3.1 Cost-benefitanalysis

∙4 Scope

o4.1 Supplychain

∙5 Implementation

o5.1 Engagementplan

o5.2 Accounting,auditingandreporting

o5.3 Ethicstraining

o5.4 Commonactions

o5.5 Sociallicense

∙6 Potentialbusinessbenefits

o6.1 Triplebottomline

o6.2 Humanresources

o6.3 Riskmanagement

o6.4 Branddifferentiation

o6.5 Reducedscrutiny

o6.6 Supplierrelations

∙7 Criticismsandconcerns

o7.1 Natureofbusiness

o7.2 Motives

o7.3 Misdirection

o7.4 Controversialindustries

∙8 Stakeholderinfluence

o8.1 Ethicalconsumerism

o8.2 Sociallyresponsibleinvesting

o8.3 Creatingsharedvalue

o8.4 Publicpolicies

o8.5 Crisesandtheirconsequences

∙9 Geography

o9.1 UKretailsector

∙10 Seealso

∙11 References

o11.1 Notes

o11.2 Sources

∙12 Externallinks

∙13 Furtherreading

Definition[edit]

BusinessdictionarydefinesCSRas"Acompany’ssenseofresponsibilitytowardsthecommunityandenvironment（bothecologicalandsocial）inwhichitoperates.Companiesexpressthiscitizenship

（1）throughtheirwasteandpollutionreductionprocesses,

（2）bycontributingeducationalandsocialprogramsand（3）byearningadequatereturnsontheemployedresources."[11]

Abroaderdefinitionexpandsfromafocusonstakeholderstoinclude philanthropy and volunteering.[12]

Consumerperspectives[edit]

Mostconsumersagreethatwhileachievingbusinesstargets,companiesshoulddoCSRatthesametime.[13] HowevernotallCSRactivitiesarepopular.Mostconsumersbelievecompaniesdoingcharitywillreceiveapositiveresponse.[14] Somervillealsofoundthatconsumersareloyalandwillingtospendmoreonretailersthatsupportcharity.Consumersalsobelievethatretailerssellinglocalproductswillgainloyalty.[15] Smith（2013）[16] sharesthebeliefthatmarketinglocalproductswillgainconsumertrust.However,environmentaleffortsarereceivingnegativeviewsgiventhebeliefthatthiswouldaffectcustomerservice.[15] Oppewaletal.（2006）foundthatnotallCSRactivitiesareattractivetoconsumers.[17] Theyrecommendedthatretailersfocusononeactivity.[18] Becker-Olsen（2006）[19] foundthatifthesocialinitiativedonebythecompanyisnotalignedwithothercompanygoalsitwillhaveanegativeimpact.Mohretal.（2001）[20] andGrozaetal.（2011） [21] alsoemphasisetheimportanceofreachingtheconsumer.

Approaches[edit]

CSRApproaches

SomecommentatorshaveidentifiedadifferencebetweentheCanadian（MontrealschoolofCSR）,the ContinentalEuropean andthe Anglo-Saxon approachestoCSR.[22] ItissaidthatforChineseconsumers,asociallyresponsiblecompanymakessafe,high-qualityproducts;forGermansitprovidessecureemployment;inSouthAfricaitmakesapositivecontributiontosocialneedssuchashealthcareandeducation.[23] AndevenwithinEuropethediscussionaboutCSRisveryheterogeneous.[24]

AmorecommonapproachtoCSRiscorporate philanthropy.Thisincludesmonetarydonationsandaidgiventononprofitorganizationsandcommunities.Donationsaremadeinareassuchasthearts,education,housing,health,socialwelfareandtheenvironment,amongothers,butexcludingpoliticalcontributionsandcommercialeventsponsorship.[25]

AnotherapproachtoCSRistoincorporatetheCSRstrategydirectlyintooperations.Forinstance,procurementof FairTrade teaandcoffee.

CreatingSharedValue,orCSVisbasedontheideathatcorporatesuccessandsocialwelfareareinterdependent.Abusinessneedsahealthy,educatedworkforce,sustainableresourcesandadeptgovernmenttocompeteeffectively.Forsocietytothrive,profitableandcompetitivebusinessesmustbedevelopedandsupportedtocreateincome,wealth,taxrevenuesandphilanthropy.TheHarvardBusinessReviewarticle Strategy&Society:

TheLinkbetweenCompetitiveAdvantageandCorporateSocialResponsibility providedexamplesofcompaniesthathavedevelopeddeeplinkagesbetweentheirbusinessstrategiesandCSR.[26] CSVacknowledgestrade-offsbetweenshort-termprofitabilityandsocialorenvironmentalgoals,butemphasizestheopportunitiesforcompetitiveadvantagefrombuildingasocialvaluepropositionintocorporatestrategy.CSVgivestheimpressionthatonlytwostakeholdersareimportant-shareholdersandconsumers.

Manycompaniesemploy benchmarking toassesstheirCSRpolicy,implementationandeffectiveness.Benchmarkinginvolvesreviewingcompetitorinitiatives,aswellasmeasuringandevaluatingtheimpactthatthosepolicieshaveonsocietyandtheenvironment,andhowothersperceivecompetitorCSRstrategy.[27]

Cost-benefitanalysis[edit]

Incompetitivemarketsa cost-benefitanalysis ofCSRinitiatives,canbeexaminedusinga resource-basedview （RBV）.AccordingtoBarney（1990）"formulationoftheRBV,sustainablecompetitiveadvantagerequiresthatresourcesbevaluable（V）,rare（R）,inimitable（I）andnon-substitutable（S）."[28][29] AfirmintroducingaCSR-basedstrategymightonlysustainhighreturnsontheirinvestmentiftheirCSR-basedstrategycouldnotbecopied（I）.However,shouldcompetitorsimitatesuchastrategy,thatmightincreaseoverallsocialbenefits.FirmsthatchooseCSRforstrategicfinancialgainarealsoactingresponsibly.[3]

RBVpresumesthatfirmsarebundlesofheterogeneousresourcesandcapabilitiesthatareimperfectlymobileacrossfirms.Thisimperfectmobilitycanproducecompetitiveadvantagesforfirmsthatacquireimmobileresources.McWilliamsandSiegel（2001）examinedCSRactivitiesandattributesasadifferentiationstrategy.TheyconcludedthatmanagerscandeterminetheappropriatelevelofinvestmentinCSRbyconductingcostbenefitanalysisinthesamewaythattheyanalyzeotherinvestments.

Reinhardt（1998）foundthatafirmengaginginaCSR-basedstrategycouldonlysustainanabnormalreturnifitcouldpreventcompetitorsfromimitatingitsstrategy.[30]

Scope[edit]

Initially,CSRemphasizedtheofficialbehaviorofindividualfirms.Later,itexpandedtoincludesupplierbehaviorandtheusestowhichproductswereputandhowtheyweredisposedofaftertheylostvalue.

Supplychain[edit]

Incidentslikethe 2013Savarbuildingcollapse pushedcompaniestoconsiderhowthebehavioroftheirsuppliersimpactedtheiroverallimpactonsociety.Irresponsiblebehaviorreflectedonboththemisbehavingfirm,butalsoonitscorporatecustomers. Supplychainmanagement expandedtoconsidertheCSRcontext.WielandandHandfield（2013）suggestedthatcompaniesneedtoincludesocialresponsibilityintheirreviewsofcomponentquality.Theyhighlightedtheuseoftechnologyinimprovin