企业社会责任

Corporatesocialresponsibility(CSR),alsoknownascorporateresponsibility,corporateconscience,corporatecitizenship,responsiblebusiness,sustainableresponsiblebusiness(SRB),orcorporatesocialperformance,[1]isaformofcorporateintegratedintoabusinessmodel.Ideally,CSRpolicywouldfunctionabuilt-in,self-regulatingmechanismwherebybusinesswouldmonitorandensureitssupporttolaw,ethicalstandards,andinternationalnorms.Consequently,businesswouldembraceresponsibilityfortheimpactofitsactivitiesontheenvironment,consumers,employees,communities,eliminatingpracticesthatharmthepublicsphere,regardlessoflegality.Essentially,CSRisthedeliberateinclusionofpublicinterestintocorporatedecision-making,andthehonoringofatriplebottomline:people,planet,profit.ThepracticeofCSRismuchdebatedandcriticized.ProponentsarguethatthereisastrongbusinesscaseforCSR,inthatcorporationsbenefitinmultiplewaysbyoperatingwithaperspectivebroaderandlongerthantheirownimmediate,short-termprofits.CriticsarguethatCSRdistractsfromthefundamentaleconomicroleofbusinesses;othersarguethatitisnothingmorethansuperficialwindow-dressing;yetothersargueitisanattempttopre-empttheroleofgovernmentsasawatchdogpowerfulmultinationalcorporations.CorporateSocialResponsibilityhasbeenredefinedthroughouttheyears.However,itessentiallyistitledtoaidtoanorganization'smissionaswellasaguidetowhatthecompanystandsforandwillupholdtoitsconsumers.Developmentbusinessethicsisoneoftheformsofappliedethicsexaminesethicalprinciplesandmoralorethicalproblemsthatcaninabusinessenvironment.Businessethicscanbebothanormativeandadescriptivediscipline.Asacorporatepracticeandacareerspecialization,thefieldisprimarilynormative.Inacademia,descriptiveapproachesarealsotaken.Theandquantityofbusinessethicalissuesreflectsthedegreetowhichbusinessisperceivedtobeatoddswithnon-economicsocialvalues.Historically,interestinbusinessethicsaccelerateddramaticallyduringthe1980sand1990s,bothwithinmajorcorporationsandwithinacademia.Forexample,todaymostmajorcorporatewebsiteslayoncommitmenttopromotingnon-economicsocialvaluesunderavarietyofheadings(e.g.ethicscodes,socialresponsibilitycharters).Insomecases,corporationshavere-brandedtheircorevaluesinthelightofbusinessethicalconsiderations(e.g.BP's"beyondpetroleum"environmentaltilt).Theterm"CSR"cameintocommonuseintheearly1970s,aftermanymultinationalcorporationsformed,althoughitwasseldomThetermstakeholder,meaningthoseonwhomanorganization'sactivitieshaveanimpact,wasusedtodescribecorporateownersbeyondshareholdersasaresultofaninfluentialbookbyRFreemanin1984.[2]ISO26000istherecognizedinternationalstandardforCSR(currentlyaDraftInternationalStandard).Publicsectororganizations(theUnitedNationsforexample)adheretothetriplebottomline(TBL).ItiswidelyacceptedthatCSRadherestosimilarprinciplesbutwithnoformalactoflegislation.TheUNhasdevelopedthePrinciplesforResponsibleInvestmentasguidelinesforinvestingentities.ApproachesSomecommentatorshaveidentifiedadifferencebetweentheContinentalEuropeanandtheAnglo-SaxonapproachestoCSR.[3]AndevenwithinEuropethediscussionaboutCSRisveryheterogeneous.[4]AnapproachforCSRthatisbecomingmorewidelyacceptediscommunity-baseddevelopmentapproach.Inthisapproach,corporationsworkwithlocalcommunitiestobetterthemselves.Forexample,theShellFoundation'sinvolvementintheFlowerValley,SouthAfrica.InFlowerValleytheysetupanEarlyLearningCentretohelpeducatethecommunity'schildrenaswellasdevelopnewskillsfortheadults.MarksandSpencerisalsoactiveinthiscommunitythroughthebuildingofatradewiththecommunity-guaranteeingregularfairtradepurchases.OftenactivitiescompaniesparticipateinareestablishingeducationfacilitiesforadultsandHIV/AIDSeducationprogrammes.ThemajorityoftheseCSRprojectsareestablishedinAfrica.JIDFForYou,isanattempttopromotetheseactivitiesinIndia.AmorecommonapproachofCSRisphilanthropy.Thisincludesdonationsandaidgiventolocalorganizationsandimpoverishedcommunitiesindevelopingcountries.Someorganizations[who?]donotlikethisapproachasitdoesnothelpbuildontheskillsofthelocalpeople,whereascommunity-baseddevelopmentgenerallyleadstomoresustainabledevelopment.[clarificationneededDifferencebetweenlocalorg&community-dev?Cite]Anotherapproachisgarneringincreasingcorporateresponsibilityinterest.ThisiscalledCreatingSharedValue,orCSV.Thesharedvaluemodelisbasedontheideathatcorporatesuccessandsocialwelfareinterdependent.Abusinessneedsahealthy,educatedworkforce,sustainableresourcesandadeptgovernmenttocompeteeffectively.Forsocietytothrive,profitableandcompetitivebusinessesmustbedevelopedandsupportedtocreateincome,wealth,taxrevenues,andopportunitiesforphilanthropy.CSVreceivedglobalattentionintheHarvardBusinessReviewarticleStrategy&Society:TheLinkbetweenCompetitiveAdvantageandCorporateSocialResponsibility[1]byMichaelE.Porter,aleadingauthorityoncompetitivestrategyandheadoftheInstituteforStrategyandCompetitivenessatHarvardBusinessSchool;andMarkR.Kramer,SeniorFellowattheKennedySchoolatHarvardUniversityandco-founderofFSGSocialImpactAdvisors.Thearticleprovidesinsightsandrelevantexamplesofcompaniesthathavedevelopeddeeplinkagesbetweentheirbusinessstrategiesandcorporatesocialresponsibility.ManyapproachestoCSRpitbusinessesagainstsociety,emphasizingthecostsandlimitationsofcompliancewithexternallyimposedsocialandenvironmentalstandards.CSVacknowledgestrade-offsbetweenshort-termprofitabilityandsocialorenvironmentalgoals,focusesmoreontheopportunitiesforcompetitiveadvantagefrombuildingasocialvaluepropositionintocorporatestrategy.ThedefinitionofCSRusedwithinanorganizationcanvaryfromthestrict"stakeholderimpacts"definitionusedbymanyCSRadvocateswilloftenincludecharitableeffortsandvolunteering.CSRmaybebasedwithinthehumanresources,businessdevelopmentorpublicrelationsdepartmentsofanorganisation,[11]ormaybegivenaseparateunitreportingtotheCEOorinsomecasesdirectlytotheboard.SomecompaniesmayimplementCSR-typevalueswithoutaclearlydefinedteamorprogramme.ThebusinesscaseforCSRwithinacompanywilllikelyrestononeormoreofthesearguments:[edit]HumanresourcesACSRprogrammecanbeanaidtorecruitmentandretention,[12]particularlywithinthecompetitivegraduatestudentmarket.Potentialrecruitsoftenaskaboutafirm'sCSRpolicyduringaninterview,andhavingacomprehensivepolicycangiveanadvantage.CSRcanalsoimprovetheperceptionofacompanyamongitsstaff,particularlystaffcanbecomeinvolvedthroughpayrollgiving,fundraisingactivitiesorcommunityvolunteering.SeealsoCorporateSocialEntrepreneurship,wherebyCSRcanalsobedrivenbyemployees'personalvalues,inadditiontothemoreobviouseconomicandgovernmentaldrivers.[edit]RiskmanagementManagingriskisacentralpartofmanycorporatestrategies.Reputationsthattakedecadestobuildupcanberuinedinhoursthroughincidentssuchascorruptionscandalsorenvironmentalaccidents.Thesecanalsodrawunwantedattentionfromregulators,courts,governmentsandBuildingagenuinecultureof'doingtherightthing'withinacorporationcanoffsettheserisks.[13][edit]BranddifferentiationIncrowdedmarketplaces,companiesstriveforauniquesellingpropositionthatcanseparatethemfromthecompetitioninthemindsofconsumers.CSRcanplayaroleinbuildingcustomerloyaltybasedondistinctiveethicalvalues.[14]Severalmajorbrands,suchasTheCo-operativeGroup,TheBodyShopandAmericanApparel[15]arebuiltonethicalvalues.Businessserviceorganizationscanbenefittoofrombuildingareputationforintegrityandbestpractice.[edit]LicensetooperateCorporationsarekeentoavoidinterferenceintheirbusinessthroughtaxationorregulations.Bytakingsubstantivevoluntarysteps,theycanpersuadegovernmentsandthewiderpublicthattheyaretakingissuessuchashealthandsafety,diversity,ortheenvironmentseriouslyasgoodcorporatecitizenswithrespecttolabourstandardsandimpactsonenvironment.CorporatesocialresponsibilityunderfireTheThefirstwaveoftheglobalfinancialtsunamihasstruckthefinancialsectorbadly,saysHongKongCouncilofSocialServicechairmanBernardChan,whoalsorunsfamilybusinessesinthebankingandinsuranceindustries.Asaresultofthehugefinancialpressuresandfallingdemandforinvestmentproducts,investmentbankshaveoffloadedalargenumberofstaff,leavingmanyunemployed,includingahighproportionofmiddleclasspeople.Amongthosebeinglaidoffaremanyprofessionalswhospecializeincapitalfinancingandmergersandacquisitionssincesuchactivitiesaredwindling.Twonewproblemshavearisenfromthecurrenteconomicdownturnthatarehavinganimpactonthesociallwelfaresector,ChantoldChinaDailyinanexclusiveinterview.Inthepast,onlythegrassrootsgrassrootsneededsocialservice,butthistimearound,themiddleclassarealsorequirehelpfromsocialservice."Wemustreachouttothemiddleclassandhelpthem.Weprovidecounselingservicetosoothetheiremotionandtherearealsomiddle-classpeopleobtainingfoodbankservice,"hesaid."Socialwelfareagenciesneedtobeveryproactiveinapproachingthembecausetheymaynotknowwhereorlacktheinitiativetoobtainsocialservice."Inaddition,manyenterpriseshavestreamlinedtheircorporatestructureandcutexpenditure.Asaresult,companieshavedonatedlessmoneytocharitiesandsocialwelfareagenciesarefindingithardertoraisemoneythanbefore."Itwillnotbesurprisingifdonationsdroppedby10-20percentthisyear,"Chansaid.Normally,middle-classpeoplehavehigh,stableincometoinvest,buypropertiesorsendtheirchildrentostudyabroad.Butiftheirstableincomeissuddenlylost,theywillencounterfinancialproblems."Iftheyhaveonlyshort-termproblems,theycanholdonforsometimewiththeirsavings.Butiftheyareoutofworkforalongperiod,theymaybeforcedtoselltheirhousesorasktheirchildrentocomebackHongKong,"hesaid."Formiddle-classpeoplewhohaveproblems,itisreallya'psychologicalbarrier'becausetheymayfeelashamedofobtainingsocialservice."QuakedisastertestscorporatesocialresponsibilityWithWiththeconfirmeddeathtollfromthesevereearthquakethatjoltedSichuanProvinceclimbingover12,000,moreandmoreenterprisesandindividualsaretakingactiontohelpthedisaster-hitareas.Roughcalculationssuggestthatasof10a.m.today,morethanathousandcompanieshadjoinedacharitycampaign,including18withdonationsofover10millionyuan($1.43million)eachandabout170companiesdonatingover500,000yuaneach.Theconfirmednationaldeathtollreached12,300by2a.m.today,nearlyallinSichuan,accordingtothetemporarydisasterreliefheadquartersheadedbyPremierWenJiabao,whoarrivedinDujiangyan,tooverseetherescueworkjusthoursafterthequake.Another9,404wereburiedindebris,7,841weremissingand26,206wereinjured,accordingtotheheadquarters."ThisrarenaturaldisasterisatestofthebenevolenceandresponsibilityofeveryChinesecitizen,"saidChenBufeng,aprofessorofeconomicswiththePekingUniversityandaresearcherwiththeChinaCorporateCultureInstitute."Ascorporatecitizens,enterprisesshouldalsogoallouttohelptheirhostcountryweatherhugeeventsandnaturaldisasters,"Chensaid.Shouldenterprisesdonate?Theanswerisnotauniform"Yes".MiltonMiltonFriedman,aconservativeeconomist,saidin1970,"Thereisoneandonlyonesocialresponsibilityofbusiness-touseitsresourcesandengageinactivitiesdesignedtoincreaseitsprofitssolongasitstayswithintherulesofthegame.""Idon'tagree,"ThomasSchiller,managingdirectorforChinaofArthurD.Little(ADL),aglobalmanagementconsultingfirm.Hesaid,"Fromaninvestor'sperspective,thepurposeofthebusinessistomaximizeprofits.Butthat'snotthepurposeforotherstakeholders-forcustomers,employees,suppliers,andthecommunity."Theexecutionofcorporatesocialresponsibility(CSR)isanimportantpartofanenterprise'sstrategicmanagement,s