摘要:本文讲述在英国和国际上有很少的立法详细说明企业社会责任应承担那些责任,有很多公司企业也借此钻空子,以自己所认为的所能够轻易履行的责任义务定义为企业的社会责任。这些是需要改善的,并结合实例说明的不履行企业社会责任所带来的影响及危害。
e not taking CSR seriously and only implement a few measures that help them make money and stop there rather than implementing a comprehensive CSR approach.
One question is whether a company's CSR policy should also apply to all of its suppliers down the line. One example of this was in 2012 when Tazreen Fashions factory, a clothing making factory in Bangladesh caught fire and caused the death of 112 workers. The working conditions were appalling. This reflected badly on their customers, such as Wal-Mart and Sears, who sold products made in this factory. In the investigation, it was revealed that neither Wal-Mart nor Sears even knew that the products they sold were being made in this factory (Crane and Matten, 2012).
However in general, CSR is becoming more and more important. If we just take environmental issues as an example, Bowdin, et al. (2006) shows that considerations of environmental issues are increasingly paramount.
Without a set of standards there are no requirements from the government or standards organisations on implementation. Although there are demands from customers for CSR values (ibid), and as has been shown, the benefits are considerable, it falls to the companies themselves to implement CSR. And within the companies, it falls to the management of the company to set a CSR policy and use it to guide them throughout their company.
If management plan and implement a CSR policy, it can be rewarded. For example some companies have CSR targets and executives who deliver or exceed these targets are rewarded (Horrigan, 2010). Alternatively, CSR can be built into the plan right from the start. An example of this is the Olympics, where a philosophy is so much built into the Olympic Games that it is built into their charter. (International Olympic Committee, 2014).
As has been shown after mistakes such as at Nike, it can be critical to implement CSR policy throughout the organisation. Failure to do this can cause problems that can greatly affect the company's goodwill and thus its sales.
All showing that a CSR philosophy can be vital for organisations and actually implementing the philosophy can lead to rewards whereas failure can lead to disaster.
These days, all major companies have a CSR statement (Musafer, 2014). And their CSR statement is being looked at to see if it is really authentic or just superficial. Musafer (ibid) also claims that if a company is not implementing CSR in a genuine way, it can be very damaging to that company.
To summarise, although CSR is not a panacea for any company, there are many CSR options that can be taken by companies which would benefit their company. In addition a failure to implement CSR approaches can be costly. However each company procedure should be considered as to whether it best suits the company to take a CSR approach depending on the costs and benefits (or risks).
Bibliography
Altschuller, S. A. (2011)
Trafficking in Supply Chains, Inside Supply Management, issue October – November 2011
Bowdin G., Allen, J., O'Toole, W., Harris, R., McDonnell, I. (2006)
Events Management 2nd Edition, Elsevier Ltd
Companies Act (2006)
Companies Act 2006: Part 10: Chapter 2: The general duties: Section 172
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