中国企业社会责任财务绩效评价模型研究

2003年,英国政府出台了<我们能源的未来-创建低碳经济>能源白皮书,其中首次引入了"低碳经济"的概念,随后越来越多的学者开始探讨这种经济发展模式及其技术和政策的可行性,并展开了一系列实证研究.而在这种新的经济发展趋势下,作为经济主体的企业所要承担的社会责任也就被赋予了新的内窖.那么在向低碳经济转型的过程中,如何对企业的社会责任进行客观、有效的评价将对于企业更好履行其社会责任起到重要作用.基于我国国情,本文通过对低碳经济发展模式下中国企业社会责任财务绩效进行模型研究,提出了在传统指标分析模型基础上进行数据包络分析(DEA)和可持续计量的双重模型修正,以期弥补传统财务绩效模型在企业有效投入分析和动态性评价方面的缺陷和不足.     

混沌在种群动态中的应用

通过对种群数量变化模型和空间格局的分析，结合不稳定系统动力学的混沌现象，对种群动态中存在的混沌进行了粗略的探讨．认为CSR三角形中的S-对策者具有混沌的特点．由于生态场中因子具有混沌性质，及其相互作用过程中的不稳定系统动力学的影响，种群也具有混沌特点．     

The effects of managerial and employee attributions for corporate social responsibility initiatives

Although corporate social responsibility (CSR) can affect employees, we know little about how it affects them. Employees' interpretation of CSR is important because of the paradoxical nature of CSR. When firms operate in ways that seem counter to their nature (i.e., pursuit of social good rather than profit), the causal attributions of affected employees are crucial to understanding their work‐related behavior, as is the role of contextual factors such as leadership processes in shaping these attributions. Drawing from attribution and social learning theories, we develop a multilevel social influence theory of how CSR affects employees. We integrate managers as second observers in the baseline actor (i.e., firm)—observer (i.e., employee) dyad, whereas most attribution theory research has focused on single actor–observer dyads. Multisource field data collected from 427 employees and 45 managers were analyzed using hierarchical linear modeling. Managers' genuine (self‐serving) CSR attributions are positively related to employees' genuine (self‐serving) CSR attributions; and the strength of the relationship between managers' and employees' genuine CSR attributions depends on managers' organizational tenure. Employees' genuine CSR attributions also are positively related to employee advocacy, whereas—interestingly—employees' self‐serving CSR attributions do not appear to harm employee advocacy. Copyright © 2017 John Wiley & Sons, Ltd.     

Portrayal of sustainability principles in the mission statements and on home pages of the world's largest organizations

Conservation can be achieved only if sustainability is embraced as core to organizational cultures. To test the extent to which the related concepts of sustainability, conservation, response to climate change, poverty alleviation, and gender equity have been incorporated into organizational culture, we compared mission statements published from 1990 to 2000 with those published in 2014 for 150 organzations, including conservation nongovernmental organizations (NGOs), aid NGOs, government development agencies, resource extraction companies, and retailers (30 in each category). We also analyzed the 2014 home web pages of each organization. Relative to the earlier period, the frequency with which mission statements mentioned poverty alleviation, biodiversity conservation, and a range of sustainable practices increased only slightly by 2014, particularly among resource extractors and retail companies. Few organizations in any sector had embedded either climate change or gender equity into their mission statements. In addition, the proportional intensity with which any of the aspirations were expressed did not change between periods. For current home pages, conservation NGOs, resource extractors, and government agencies were significantly more likely to acknowledge the importance of matters that were not part of their core business, but few aid agencies or retail companies promoted goals beyond alleviation of crises and profit maximization, respectively. Overall, there has been some progress in recognizing poverty alleviation, biodiversity conservation, and sustainable practices, but gender equity and a determination to reduce impacts on climate change are still rarely promoted as central institutional concerns. Sustainability in general, and biodiversity conservation in particular, will not be achieved unless their importance is more widely apparent in core communication products of organizations.     

Occupational health and safety in the framework of corporate social responsibility

Corporate Social Responsibility (CSR) has been defined as the voluntary integration of social and environmental concerns into the firm’s decision-making. The search for a good Occupational Health and Safety (OHS) environment and the promotion of a culture of risk prevention are two of the firm’s main social responsibilities, and consequently an integral part of CSR. This paper discusses how the growing interest in corporate social responsibility can contribute to improving the implementation of adequate systems of prevention. For this purpose, we study to what extent OHS issues are present in the field of CSR, and consequently determine which aspects have received the most attention, and which are less well developed; we offer some proposals as well. The methodology followed is a content analysis of the main international CSR management tools.     

Community-company relations in gold mining in Ghana

As a result of Structural Adjustment Programme from the 1980s, many developing countries have experienced an increase in resource extraction activities by international and transnational corporations. The work reported here examines the perceived impacts of gold mining at the community level in the Wassa West District of Ghana, Africa and discusses those perceived impacts in the context of globalization processes and growing multinational corporate interest in Corporate Social Responsibility (CSR). Interview data compared community members' perceptions with those of company representatives in three communities. The results indicate that communities held companies responsible for a series of economic, social, and environmental changes. While recognizing some of the benefits brought by the mines, communities felt that the companies did not live up to their responsibility to support local development. Companies responded by denying, dismissing concerns, or shifting blame. Findings from this work show that lack of engagement and action by government agencies at all levels resulted in companies acting in a surrogate governmental capacity. In such situations, managing expectations is key to community-company relations.     

Drivers for Corporate Environmental Responsibility (CER)

There is a limited body of research into what drives some major companies to become aware of their environmental responsibility, what drives some to develop policies, and for an even smaller number of companies, what drives them to act on these policies and actually change their practices to become more environmentally responsible. This paper draws on part of the research conducted for a PhD, and looks at what a selection of senior business leaders from major Australian and international companies, as well as key academics, corporate analysts and environmentalists believe are the major drivers for corporate environmental responsibility (CER). While the key finding, namely that government legislation or the threat of legislation, is the number one driver, came as no surprise and concurs with findings of other studies (Emtairah et al.: 2002, Who Creates the Market for Green Products? An Analysis of the Role of Different Actors in Relation to Supply and Demand of Green Products, Swedish Environmental Protection Agency, Stockholm; Faruk: 2002, The Ashridge Journal; Husted: 2003, Environmental Science &; Policy 2, 61–74), what was a surprise was the level of support from business leaders for more government intervention in the form of policies, including legislative, to encourage or force greater CER.     

Corporate social responsibility and petroleum development in sub-Saharan Africa: The case of Chad

This paper contributes to the debate on governance, transparency and Corporate Social Responsibility (CSR) in oil-rich sub-Saharan Africa, focusing on the case of Chad. Over the past decade, Chad has gained international standing as an oil-producer on the back of the World Bank-catalyzed Chad–Cameroon pipeline project, which aims to develop the country's oil-rich Doba region. The analysis begins by examining at greater length the challenges to implementing a CSR agenda in fragile states such as Chad, highlighting, specifically, the barriers to facilitating development in environments exhibiting Dutch Disease-like symptoms. It subsequently critiques CSR programs in resource-rich developing countries, questioning the role of corporate intervention in such settings. The paper concludes by examining how CSR has been “operationalized” in Chad itself, where to ensure that the finances generated from the oil project are properly managed, the Bank instituted a comprehensive revenue management plan.     

‘How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships’

The notion that corporations are expected to have social and environmental performance standards and practices while meeting their financial and legal obligations is commonly referred to as corporate social responsibility (CSR) or corporate sustainability (CS). Previous studies have discussed whether the two terms are converging or should be used as stand-alone concepts. After reviewing the trends in development of CSR and CS, and the various viewpoints on the relationships between the two, we propose a relationship model to better understand how CSR can be integrated into CS as either a transitional stage or ultimate goal for a corporation. This study aims to provide researchers and practitioners with further insights on the adoption of CSR and CS. The model is intended to provide a plausible view of the relationships between CSR and CS to help to lessen the confusion and ease the communication both between and within these fields.     

The impact of a cement company’s CSR programmes on the lifestyles of a rural community: a case study in the Ring 1 area in Tuban,East Java,Indonesia

The studies about patterns and impacts of a company’s corporate social responsibility (CSR) programmes on the local communities have been conducted in a number of developed countries. The similar studies, however, were still rarely conducted in developing countries, particularly in Indonesia. This study aims at discussing the impact of the CSR programmes of a cement company on the lifestyles of a rural community in six villages in Tuban district of East Java Province in Indonesia. The study was conducted from January to September 2015, using qualitative data collection and analysis. This study found that the presence of the cement company has made both positive and negative impacts to the rural community. For the positive impacts, we can see the development of infrastructure that makes the villages become more representative; the emergence of new business opportunities, such as food stalls and boarding houses; and the improvement of the quality of human resources through free health care, education, and religious activities. The supports from the cement company, however, have not been distributed equally among the villagers. In addition, we can also see the following negative impacts: the increase of social tense among the villagers due to the tight competition to obtain work in the cement company; the uneasy relation between the local people and the immigrants who work in the cement company; the decrease in the number of people working in agricultural sectors, as most of them have moved or wish to move to the cement company.