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文献信息:文献标题:ApplicabilityofCorporateSocialResponsibilitytoHumanResourcesManagement:PerspectivefromSpain(人力资源管理的企业社会责任适用性:从西班牙的角度分析)国外作者:FernandoJ.Fuentes-Garcı´a,JuliaM.Nu´n˜ez-Tabales,RicardoVeroz-Herrado´n文献节选:《JournalofBusinessEthics》,2008,82(1):27-44字数统计:英文2393单词,13291字符;中文4396汉字外文文献:ApplicabilityofCorporateSocialResponsibilitytoHumanResourcesManagement:PerspectivefromSpainABSTRACTThisarticleanalysestheconceptofCorporateSocialResponsibilityinrelationtoHumanResources(HR)management.Fivepotentialtoolsaredefinedandtheiradvantagesanddisadvantagesarediscussed.Finally,theimplementationofthemostadvancedandpowerfultoolinthisareaisstudied:theSA8000standard.KEYWORDS:CorporateSocialResponsibility,humanresources,interestgroups,SA8000standard,SpainIntroduction:thegrowingimportanceofCSRAtthedawnofthethirdmillennium,thereisgrowinginterestinthesocialdimensionofbusinessactivities;nowadays,citizensarebetterinformedandtheirvalueshavechanged;theyareincreasinglyecologicallyandsociallyawareanddemandmorefromcompaniesthanjusttheefficientproductionofgoodsandservices.CompanieshaverespondedtothenewsocialdemandsoftheirinterestgroupsbyimplementingCorporateSocialResponsibility(CSR)actions,whichincludealltheirenvironmentalandsocialactivitiesthatgobeyondmereeconomicinterestsandbreakawayfromthetraditionalimageofacompanythatfocusessolelyongeneratingvalueforitsshareholders.PorterandKramer(2003)believethereisaspacewheretheinterestsofpurephilanthropyandpurebusinesscanconvergeandcreatebothsocialandeconomicbenefits.Inshort,CSRcangivecompaniesacompetitiveedge,astrategythatleadingcompaniesarealreadyimplementing.ThedevelopmentofCSRistheresultofchangesinthedevelopedworld’scorevalues(greaterconcernforenvironmentaldeterioration,discriminatoryworkingpractices,respectforhumanrights,etc.)andislinkedtothreekeyfactors(NietoandFerna´ndez,2004):•Increasedregulation:Regulationshavebeendrawnupbyverydiverseinternationalorganizations(UN,OECD,EU...)andgovernmentalsources,requiringalleconomicagentstorespectcertainguidelinesthatworkforthegoodofsocietyingeneral.•Pressurefromconsumermarkets:Consumermarketsarenowgraduallychangingandagrowingnumberofconsumersaremakingresponsiblepurchases,choosingorganicproductsorthoseproducedinaccordancewithCSRcriteria(fairtrade,limiteduseofnon-renewableresources,fairworkingconditions,etc.).•Pressurefromthefinancialmarket:Thepressurefromthefinancialmarketisthemostrecentchange.Inmoneymarkets,agrowingnumberofinvestorsarelookingforSRI(sociallyresponsibleinvestment),whichreferstofundsandcompaniesthatdevelopgoodCSRpractices.Certainstudiesindicatethatinvestorsarenotsolelymovedbyaltruisticvaluessincethereisapositivecorrelationbetweensocialandfinancialperformance(itseemsthatcompanieswithmoredevelopedCSRpoliciesandactivitieshavefewersanctions,greaterqualitymanagement,betterreputationsandareabletorecruitandretainthebeststaff).ReasonsthatdrivecompaniestoadoptCSRcriteriaTherearetwobasicreasonsthathaveledcompaniestoadoptCSRcriteria:–Ontheonehand,greatersocialawarenessonaglobalscale.Publicopinionisincreasinglycriticalofthenegativeeffectsofglobalizationandoverthelastfewyearsmanyassociationsandinitiativeshavebeenspringingupthroughnongovernmentalorganizations,foundationsandstandardsagenciestotacklethisissue.–Ontheotherhand,companiesthemselvesaredivulgingtheadvantagesofferedbyCSRnotonlyasadefensivestrategythatprotectsthemagainstpossiblechargesandlawsuits,butalsoasanoffensivestrategytocreatevalue.Thisisconsequenceoftheincreasingimpactofsocialcriteriainconsumers’purchasingdecisions,asrevealedinarecentCSRstudyinEurope.Ingeneral,consumersarenotwillingtobuyproductsorservicesfromcompaniesthatengageinunethicalbehaviour.Facedwithgrowingcompetitionandtheincreasedtransparencyofinformation,companiesfeelobligedtoadoptCSRpractices.EventhoughcompaniesdonotusuallypublicizethespecificreasonsthathaveledthemtoadoptCSRcriteria,theEuropeanCommissionhasputtogetheralistofmotives,suggestedbythecompaniesthemselves:–Businessethics.–Thepersonalcommitmentofthecompany’sdirectors.–Improvecompetitiveness.–Strengthenthecompany’simage.–Preventnegativepublicity,lawsuitsorcampaignsagainstthecompany.–Increasecustomerloyalty.–Standoutfromthecompetition.–Improvehumanresourcesmanagement.–Strengthentheloyaltyofmanagementstaff.–Attractnewemployees.–Improveadaptationtochange.–Costreduction.–Taxbreaks.CSRandHRmanagementCSRencompassesawiderangeofpractices,fromrespectfortheenvironmenttotheeliminationofdiscriminationandabuseintheworkplace.OneofthebasicaspectsofCSR,whichisincreasinglygainingimportance,isthefactthatitisalsoimplementedwithinthecompanyitself,specificallyintheareaofhumanresources.Here,CSRspansawiderangeofconceptsandcanvarybetweentheminimumrequirementsofrespectingtheworkers’basichumanrightsandtheimplementationofpoliciesthathelpemployeesachieveawork/lifebalance.Thesepracticescanbeclassifiedintofourmainareas:–Therecognitionofandrespectforbasichumanandworkersrightsestablishedbythevariousinternationalbodies.–AdoptionofthemeasuresproposedintheEuropeanCommission’sGreenBookaimedatimprovingqualityofwork,suchascontinuouslearning,abetterwork/lifebalance,jobstability,etc.–Actionsintheareaofoutsourcing,whichaffectcontractors,sub-contractorsandsuppliers.–Actionsrelatedtochangesderivingfromcompanyrestructuringoperations,owingtothesocialconsequencesofsuchoperations.ThefollowingclassificationcanbeusedtorankcompaniesaccordingtotheirCSRactivitiesinthisarea:–Levelzero:thesecompaniesdonotevencomplywithlegalrequirementsorrespectthebasichumanrightsestablishedbythevariousinternationalorganizations.–Levelone:thesecompaniescarryoutcertainsocialactivities,althoughtheymakenomodificationsoftheirmanagementandthereforetheycannotbeconsideredCSRactions.–Leveltwo:thesecompaniesimplementareactivestrategyintermsofriskpreventionbyadoptingformalinitiativeswhichdonotimplyasignificantchangeintheirmanagement.–Levelthree:thesecompaniesadoptanactiveapproach,integratingCSRcriteriaintotheirmanagement.CSRcomplianceandcommunicationalternativesinHRmanagementAsmentionedpreviously,productionactivitiesareincreasinglybeingrelocatedtoareaswherecostsarelowerandtheauthoritiesaremorepermissiveregardingcertainabusivepractices.Butglobalizationhasalsomeantthatthemediapublishmoreinformationabouttheactivitiesofcompaniesandanypossibleabuses.Manypeoplearenotwillingtopurchaseproductsfromcompaniesthatdonotrespectthehumanrightsoftheirworkersoremploychildreninfactorieslocatedinotherpartsoftheworld,evenifthatsamecompanydoesnotcarryoutthesepracticesinEurope.Facedwithincreasinglyawarepublicopinionabouttheabusesofmultinationalcompanies,saidcompaniesareexpectednotonlytobehonestandhonourable,butinparticulartoappeartobeso(muchlikeCaesar’swife).Largecompaniessufferfromaprofound(andoftenunfair)assumptionofguiltthatleadsthemtolookforalternativestostrengthenandcleanuptheircorporateimageintheeyesofsociety.ThemainroutescurrentlyusedtotackleCSRobligationsare:–listsofsociallyresponsiblecompanies;–sustainabilityindexes;–theestablishmentofcodesofconduct;–thesupportorratificationofinternationaldeclarations/standards;–Socialreportsthatseektoincreasetransparencyinhumanresourcesmanagement;–certificatesguaranteeingthatcertainhumanresourcesethicalmanagementstandardsarebeingenforced,accreditationsofcompliancesimilartotraditionalqualityorenvironmentalcertificates(suchasISO9000or14000).SustainabilityindexesCompaniesmustprovethattheycarryoutcertainCSRactivitiesdefinedbytheindexproviderinordertogainsuchaccreditation.ThetwoindexesthathavehadthegreatestmediaimpactaretheDowJonesSustainabilityIndex(DJSIWord)andtheFTSE4GooD,launchedbythetworeputableindexproviders,DowJonesandFTSE(FinancialTimesStockExchange),respectively.TheDowJonesSustainabilityIndex(DJSIWord)aimstoprovideguidanceforinvestorswhoareconcernedaboutsustainabledevelopmentandsocialpractices.7Itusesthefollowingsocialcriteria:–corporatecitizenship–commitmenttointerestgroups–workingpractices–developmentofhumancapital–organizationallearning–socialinformation–attractionandretentionofqualifiedworkers–standardsforsuppliers–specificcriteriaforeachindustryTheSA8000standardOriginandcontentTheSA8000standardwasdraftedin1997intheUnitedStates,withtheaimofimprovinglabourconditionsonaglobalscale.ItwasdrawnupbyagroupofexpertsbroughttogetherbytheCouncilonEconomicPrioritiesAccreditationAgency,CEPAA,includingindividualsfromorganizationsthatrepresentedseveralinterestedparties(tradeunions,manufacturers,retailers,academicinstitutions,NGOs,andconsultancyfirmsandcertificationcompanies).In1998,theSocialAccountabilityInternational(SAI)organizationwassetuptodirecttheimplementationoftheSA8000standard.Althoughitisstillalittletooearlyforinterestgroupstoknowenoughaboutthisstandardandthereforedemandthatcompaniesadoptit,standardslikethiswillundoubtedlybeimposedandbecomewidespreadinorganizationsjustasqualitystandardshave,andhopefullyjustasquickly.ThefollowingelementsareinvolvedintheSA8000certificationprocess:•anactivesubject,acertifier,tocarryoutexternalverification.Theactivesubjectmusthaveexpertknowledgeaboutthestandardandalsogainin-depthknowledgeaboutthecompanybeinganalysed.•apassivesubject,theorganization,whichcanbeabusinessorganizationornot,andwhichusesaworkforce,eitherdirectlyorindirectly(throughoutsourcing)andwishestoobtaintheSA8000certificate.•Anotherfundamentalrequirementisthattheexpertmustbasehisorherworkonproofthatrevealssufficientevidence.Acompanycannotbereviewedfromadistancewithoutin-depthknowledgeofthetasksbeingjudged.•Adocumentmustbeissuedthatprovidesasummaryoftheexpert’sopinion,andtheexpertisresponsibleforthisdocument.Ifthecertificateisawarded,ithasacertainvaliditytimeframe.Whenthisperiodexpires,thecompanymustbereviewedagain.•ThereportisaimedatpartiesthatareinterestedinknowingwhetherthecompanycomplieswiththerequirementsoftheSA8000standard(thesepartiesarethecompany’scustomers,owners,employees,authorities,governments,etc.)TheSA8000standardindicatesthreewaysinwhichitcanbeused:•firstly,asausefulreferenceforinternalauditscarriedoutbytheorganizationitself;•secondly,whenthecompanyisauditedbyanotheraffiliatedcompany(customer,parentcompany...)inordertoverifycompliancewiththerequirementsofastandardchosenbytheaffiliatedcompany;forexampleaclothingretailoutletmightauditthecompaniesthatmanufacturethegarmentssuppliedinrelationtotherequirementsoftheSA8000standard;•thirdly,whenthecompanyisauditedbyanexternalindependentorganizationthatisnotadirectcustomerorsupplier,theauditwillbecarriedoutbyacertificationbody,aspecialistfinancialauditcompany,oranNGO,aslongassaidbodyisauthorizedbyCEPAAtoperformsuchaudits.TheadvantagesandbeneficiariesofthisstandardTheestablishmentandgeneralizationofstandardssuchastheSA8000haveundeniableadvantagesnotonlyforworkersbutalsoforcompanies,andcertainbenefitsevenreachtheconsumers.Firstly,workersinemergingcountriesbenefitbecausetheirworkingconditionsandwagesimprovesignificantlyandtheircircumstancesbecomemoredignified.WorkersinindustrializedcountriesfromtheFirstWorldwouldalsobenefitsincestandardswoulddissuadebusinessesfromrelocatingtoothercountries(eventhoughthisphenomenonisprobablyinescapable,atleastitwouldbesloweddownorcertainlesslabourintensiveindustrieswouldbesaved).Thecompaniesalsoobtainadvantages;althoughaprioritheywouldexperienceacertainincreaseincosts,thegeneralizationofstandardswouldmakeitdifficulttocarryoutsocialdumpingandwouldbeanobstacletodisloyalcompetitionbasedonunfairandundignifiedworkingconditions.Companieswouldalsobenefitfromotheradvantages:ifstandardsraisesalariestomoredignifiedlevels,theworkerswillhaveincreasedpurchasingpower,whichcouldenablesolventdemandtoincreaseinThirdWorldcountries.Ofcourse,organizationsthatimplementthisstandardalsoimprovetheirabilitytoattractthebestworkforceandkeepthemmotivated,andwouldalsoincreasetheirsalesasaresultoftheirimprovedimage.Finally,therearealsobenefitsforthecustomers,whowouldbebuyingslightlymoreexpensiveproductsbutproducedwithgreatertransparencyandprobablymuchbetterqualitysincetheywouldbemanufacturedinbetterconditionsandbymoremotivatedandsatisfiedstaff.LimitationstothedevelopmentofthestandardNietoandFerna´ndez(2004)debatewhetherCSRpractices,includingstandardssuchastheSA8000,mightjustbeanothermanagementfashion,11withacycleofgrowth/saturation,thendeclineanddisappearancejustlikemanyotherbusinesspractices.However,theybelievethatthepositiveimageconveyedbyCSRtothecompany’sinterestgroupsjustifiesthelongtermuseofthesepractices.TheimplementationofHRmanagementconductstandardscomesupagainstseveralhurdles:thegenerallackofawarenessaboutthestandards,thelackofcertifyingcompanies,costandcontrol:•Firstly,HRmanagementstandardsarestillnotwidelyknownabout(noteventheSA8000standard),hencecompaniesnotonlyhavetoworktoadapttheirpracticestotherequirementsbutalsotoinformtheircustomersandsocietyoftheadvantagesandcommitmentsofsaidstandard.•Secondly,therearestillveryfewcompaniesthatarewillingtocarryouttherequiredreviewsthoroughlyandwiththerightlevelsofquality.Thisactivityrequiresahighdegreeofspecializationandagreatdealofworktoverifytheapplicationofthestandards.•Thethirdobstacleisthecostofimplementationandthefeeschargedbyaccreditationcompanies.Tocapitall,thisaccreditationmustberenewedperiodically,thereforetheprocessisveryexpensiveforcompaniesthatoperateonseveralcontinentsandevengreaterforthoseinwhichproductionprocessesarelessintegrated.•Itisalsodifficulttocontroltheworkcarriedoutbyconsultancyfirms.Thefactthatthereviewedcompanypaysfortheworkmightinfluencetheopinionoftheauditors.Clearly,thereisadangerthatmonitorscarryoutthistaskunderpressureandunscrupulousconsultancyfirmscouldgointotheprofitablebusinessof‘‘selling’’certificatesthatguaranteegoodpracticeinhumanresourceswithouthavingresearchedthecompanythoroughlyandconscientiously.中文译文:人力资源管理的企业社会责任适用性:从西班牙的角度分析摘要这篇文章分析了与人力资源管理(HR)有关的企业社会责任概念。在此定义了五个潜在的工具,分析讨论了他们的优点和缺点。最后,我们研究了在这个领域最先进的最强大的工具的实施,即SA8000标准。关键词:企业社会责任,人力资源,利益群体,SA8000标准,西班牙简介:逐渐扩大的企业社会责任报告重要性在实施企业社会责任感的第三年初,企业对商业活动的社会责任方面产生越来越多的兴趣。现今,市民们能更好的接受信息,他们的价值观已经改变。他们增加了更多的生态和社会意识,不仅仅要求商品和服务的有效性,还要向企业要求的更多。企业已经通过实施企业社会责任报告来回应利益团体对社会的需求,其中包括了所有他们企业的环境和社会活动的报告,那些不仅仅超过了企业经济利益,还打破了传统的企业为股东集聚经济价值的社会形象。波特和克莱默(2003)发表自己的观点,认为纯粹的慈善事业和商业活动的利益还有集聚和创造社会和经济利益的发展空间。简而言之,企业社会责任报告能够给企业一个竞争的优势,一个领先企业已经在实施策略的舞台。企业社会责任报告的发展是发达国家核心价值观改变的结果,(核心价值观包括:更多地关注环境恶化,工作的歧视性,人权的尊重,等等),并且和以下三个关键的元素链接在一起(尼托和费尔南德斯,2004):增加的规章制度:不同的国际组织(如联合国,经济合作与发展组织,欧盟等等)和政府财政政策,已经制定了不同的规章制度,要求全部的经济代理尊重为社会普遍利益服务的指导。消费市场的压力:消费市场现在正在逐渐转变,越来越多的消费者正在责任性消费,选择有机产品,或选择达到企业社会责任标准的产品(公平的交易,有限制的使用不可再生资源,公平的工作条件,等等)金融市场的压力:来自金融市场的压力是最近的转变。在货币市场中,越来越多的投资者正在寻找SRI(社会责任投资),依据资金和企业发展良好的企业社会责任实践。某些研究表明,由于社会和财政业绩有着正相关的关系,投资者不仅仅会被利他主义价值观影响而发生转移(似乎企业开展更多的企业社会责任政策和活动,减少制裁,提高管理质量,改善公司声誉和提高招募和保留最好的员工)。驱使企业采用企业社会责任标准的原因这里有两个基本的原因导致企业采用企业社会责任标准:--一方面,在全球的尺度上,有了更强的社会意识。公众舆论正在日益关注全球化的负面影响。在过去几年里,许多协会和负责机构已经通过非政府组织,基金会和标准机构而涌现并且解决这些问题。--另一方面,公司本身在披露企业社会责任报告提供的优势,不仅作为防止企业遭受可能的指控和诉讼的防守策略,同时也作为为企业创造价值的进攻战略。这是增加的社会责任标准影响消费者的购买决定所产生的结果,这在最近的一次欧洲企业社会责任报告研究显示的。总体来说,消费者不愿意购买从事不道德行为的企业所提供的产品和服务。面对日益增长的竞争压力和快速增长的信息透明度,企业不得不采取CSR的做法。尽管企业不经常公开导致他们采取CSR标准的具体原因,欧洲委员会已经将企业自己提供的动机整合成一个列表,它们是:--商业道德--个人承诺本公司董事--提高企业竞争力--加强企业形象--避免对公司的负面宣传和诉讼--增加消费者忠诚度--在竞争中脱颖而出--增强人力资源管理--吸引新员工--提高适应变化的能力--减少成本--减税企业社会责任报告和人力资源管理企业社会责任报告包括一个广泛的实践,从尊重自然到消除歧视和滥用工作地点。企业社会责任报告的其中一个方面,正在日益变得重要,那就是它在公司内部实施,尤其是在人力资源管理方面。在这里,企业社会责任报告跨越了一个广泛的概念,可以不同于最低的尊重员工的基本人权的要求,推行各项帮助员工达到工作/生活平衡的政策。这些做法可以分为四个主要领域:--对各个国际机构设立的基本人力和员工权利的识别和尊重。--采用欧洲委员会提出方法,其旨在提高工作质量的绿色书籍,例如,不间断地学习,一个更好的工作/生活的平衡,工作的稳定性等等。--在外包业务领域内的行动,该行动影响承包商,分销商和供应商。--与企业重组业务之类的变化相关的行为,主要由于这类社会操作而产生的结果。以下分类能被用于划分企业的等级,依据企业社会责任在这一领域的活动:--0级:这些企业甚至不遵守法律规定,也不尊重各个国际组织设立的基本人权。--1级:这些企业开展一定的社会活动,尽管他们没有修改他们的管理方式,因此他们不能被视为企业社会责任的行动。--2级:这些企业实施一种灵活的为了防止风险的策略,他们通过采取正式的措施,但不采用显著的改变在他们的管理模式上。--3级:这些企业采取积极的途径,将企业社会责任标准整合到他们的管理模式中。人力资源管理中的企业社会责任规范和沟通方案如之前所提到的,越来越多的生产活动正在迁至一些生产成本比较低,当局对于某些滥用行为更加宽容的区域。但是全球化也意味着媒体将发布更多的信息,这些信息是关于企业活动和任何可能的弊端。很多人不愿意购买那些不尊重自己员工人权和在其它国家的工厂雇佣童工的公司所生产的产品,即使同一家公司在欧洲不实行这些做法。面对公众舆论关于跨国公司滥用问题的意识越来越强烈的情形,公司不仅讲究诚信和正直,尤其要显现这些特点(要像罗马大将凯撒的妻子一样)。大型公司遭受折一个深刻的(一般是不公平的)有罪推定,这些有罪推定导致他们寻找能够加强与净化企业在社会中的形象的替代品。目前用于解决企业社会责任报告义务的主要路线有:--实行企业社会责任的公司名单--可持续发展指标--行为规范的制定--对于国际宣言/标准的支持和批准--寻求增加人力资源管理透明度的社会报告--一定的人力资源道德管理标准确保实施的证书保证,类似于传统质量或环境证书的合格认证(例如:ISO9000或14000)可持续发展指标企业必须证明,为了获得这些证书,他们实施了一些特定供应商定义的企业社会责任活动。两个已经深受媒体影响的指标是道琼斯可持续发展指标(DJSIWord)和金融时报证券交易所指数,这两个指标分别是由两个

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