复旦大学：《商业伦理学 Business Ethics》课程教学资源（电子讲义）第五模块 企业社会责任 Corporate Social Responsibility

孩学 第五模块 企业社会责任 Corporate Social Responsibility

第五模块 企业社会责任 Corporate Social Responsibility

主要内容 企业社会责任的定义 企业社会责任模型 社会责任金字塔 企业社会责任的履行 企业社会责任报告

主要内容 •企业社会责任的定义 •企业社会责任模型 •社会责任金字塔 •企业社会责任的履行 •企业社会责任报告

“责任”的定义 responsibility"(W. Schulz, 1972) Responsibility is self-commitment originating from freedom in worldly relationships 内部和外部的双层定义 内部:sef- commitment 外部: in worldly relationship Like a response

“责任”的定义 “responsibility” (W. Schulz, 1972): • “Responsibility is self-commitment originating from freedom in worldly relationships.” 内部和外部的双层定义 • 内部: self-commitment • 外部: in worldly relationship • Like a response

企业社会责任定义 就是企业在生产经营过程中对经济、社会和环境目标进 行综合考虑,在对股东负责、获取经济利益的同时,主 动承担起对企业利益相关者的责任,主要涉及员工权益 环境保护、商业道德、社区关系、社会公益等问题。 CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis 公司依靠企业社会责任概念来自愿建立更好的社会 和更清洁的环境。 European Union's green Paper on csr in 2001 企业伦理主要关注行为的准则并对企业决策和实 践活动做出

• “CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.” • 公司依靠企业社会责任概念来自愿建立更好的社会 和更清洁的环境。 -- European Union’s Green Paper on CSR in 2001 • 企业伦理主要关注行为的准则并对企业决策和实 践活动做出. • 企业社会责任定义： 就是企业在生产经营过程中对经济、社会和环境目标进 行综合考虑，在对股东负责、获取经济利益的同时，主 动承担起对企业利益相关者的责任，主要涉及员工权益 、环境保护、商业道德、社区关系、社会公益等问题

02607026000的社会责任定义 ·指组织通过透明和合乎道德的行为,为其决策和活 动对社会和环境的影响而承担的责任这些行为贡 献于可持续发展,包括健康和社会福利,考虑利益相 关方的期望,遵守适用的法律,并与国际行为规范相 致,且全面融入组织,并在其关系中得到实践 The organization's responsibility for the impacts of its decisions and activities regarding society and the environment, through transparent and ethical behavior that contributes to a sustainable development, including the health and welfare of society. It takes into account the expectations of stakeholders and is in compliance with applicable law and consistent with international norms of behavior

ISO26000的社会责任定义 • 指组织通过透明和合乎道德的行为,为其决策和活 动对社会和环境的影响而承担的责任.这些行为贡 献于可持续发展,包括健康和社会福利,考虑利益相 关方的期望,遵守适用的法律,并与国际行为规范相 一致,且全面融入组织,并在其关系中得到实践. • The organization’s responsibility for the impacts of its decisions and activities regarding society and the environment, through transparent and ethical behavior that contributes to a sustainable development, including the health and welfare of society. It takes into account the expectations of stakeholders and is in compliance with applicable law and consistent with international norms of behavior

cSR与商业伦理联系与区别 联系:两者都是讨论企业如何开展各项经 营活动,及其对社会影响 区别:商业伦理是CSR的基础和原则,它 为CSR提供了道德判断依据,CSR更多表 现为回应利益相关者,所采取的外部表现 和行动。 商业伦理 CSR

CSR 与商业伦理联系与区别 •联系：两者都是讨论企业如何开展各项经 营活动，及其对社会影响。 •区别：商业伦理是CSR的基础和原则，它 为CSR提供了道德判断依据，CSR更多表 现为回应利益相关者，所采取的外部表现 和行动。 商业伦理 CSR

CSR VS, BE CSR actually exacerbates the problem of capitalism and ethics. The recent financial crises show the consequences of separating ethics from capitalism. The large banks and financial services firms all had Csr policies and programs, but because they did not see ethics as connected to what they do--to how they create value--they were unable to fulfill their basic responsibilities to their stakeholders and ended up destroying value for the entire economy Parmar. B L, Freeman.R. E. Harrison, J.s.. Wicks. A. C. Purnell. L colle, S(2010). Stakeholder theory: the state of the art. The Academy of Management Annals, 4(1): 403-445

“CSR actually exacerbates the problem of capitalism and ethics. The recent financial crises show the consequences of separating ethics from capitalism. The large banks and financial services firms all had CSR policies and programs, but because they did not see ethics as connected to what they do—to how they create value—they were unable to fulfill their basic responsibilities to their stakeholders and ended up destroying value for the entire economy.” Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L. & Colle, S. (2010). Stakeholder theory: the state of the art. The Academy of Management Annals, 4(1): 403-445. CSR Vs. BE

企业“漂绿”现象 “漂绿”( greenwashing)一词是是企业虚假 环保宣传以及粉饰行为的代称。企业刻意宣 传的社会责任并不一定代表企业真正落实履 行了社会责任,而且也不证明企业的伦理道 德一定好 漂绿企业往往就是实施了较多表面虚假CSR 却并不伦理道德的企业

企业“漂绿”现象 •“漂绿”(greenwashing)一词是是企业虚假 环保宣传以及粉饰行为的代称。企业刻意宣 传的社会责任并不一定代表企业真正落实履 行了社会责任，而且也不证明企业的伦理道 德一定好 •漂绿企业往往就是实施了较多表面虚假CSR 却并不伦理道德的企业

Greenwashing Greenwashing is a form of spin in which green PR or green marketing is deceptively used to promote the perception that an organizations products, aims or policies are environmentally friendly(Kahle, 2014) Lynn R Kahle, Eda Gurel-Atay, Eds(2014) Communicating Sustainability for the Green Economy. New York: M.E. Sharpe

Greenwashing Greenwashing is a form of spin in which green PR or green marketing is deceptively used to promote the perception that an organization‘s products, aims or policies are environmentally friendly (Kahle, 2014). Lynn R. Kahle, Eda Gurel-Atay, Eds (2014). Communicating Sustainability for the Green Economy. New York: M.E. Sharpe

企业社会责任 共同看法 一是认为企业社会责任的性质属于公司企 业的自愿行为 二是认为其承诺的责任大多高于国家法律 要求 三是认为企业社会责任应包含环境、劳工 权益和人权方面的保护措施,以及参与社 区和社会公益活动等要素

企业社会责任 •共同看法 •一是认为企业社会责任的性质属于公司企 业的自愿行为 •二是认为其承诺的责任大多高于国家法律 要求 •三是认为企业社会责任应包含环境、劳工 权益和人权方面的保护措施，以及参与社 区和社会公益活动等要素