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企业社会责任报告背后的驱动力

论文作者:英语论文论文属性:论文指导登出时间:2015-09-02编辑:Karlie点击率:4826

论文字数:4553论文编号:org201508311626076982语种:英语论文 English地区:美国价格:免费论文

关键词:Corporate SocialResponsibilityfinancial performanceCSR

摘要:本论文主要论述了企业社会责任报告背后的驱动力,分为三个部分分别探讨了什么是企业社会责任,企业社会责任背后的驱动力和企业社会责任报告。

企业社会责任报告背后的驱动力


在过去的四十年里,人们对企业责任的边界问题产生了激烈的争论。弗里德曼-密尔顿(1970 / 1962)和其他人认为,公司的股东是唯一的责任人,而不应该是整个社会,因为公司的目的是最大限度地回报股东。然而,他们的反对者认为,企业不是孤立的实体,而是与社会的其他部分有着内在联系的。因此,在社会中运作的实体,将承担起对社会整体的影响。这就扩大了公司的责任,从仅仅是股东扩大为广泛的利益相关者和公共领域的其他成员。


股东,作为公司的所有者,对公司有着经济利益。他们把钱投资到一家公司,希望其管理者能够在这样的方式中,将这些资源进行合理分配从而使得他们的回报最大化。在今年年底,每个公司都将发布一个年度财务报告,该报告给出了公司的财务状况和业绩的概况。

The Drive Behind Corporate Social Responsibility Reporting


For the last forty years there has been a vivid debate about the borders of corporate responsibilities. Milton Friedman (1962/1970) and others have argued that the only responsibility of a corporation is to its shareholders and not to society as a whole as their only purpose is to maximize returns to its shareholders. Their opponents however state that corporations are not isolated entities, but are inherently connected with the rest of the society. Entities that operate in the society are therefore expected to take responsibility for their impact on the society as a whole. This consequently broadens corporation's responsibilities from merely shareholders towards a wide range of stakeholders and other members of the public sphere.

Shareholders, being the owners of a company, have a financial interest in the corporation. They have invested their money into a corporation in the hope that its managers will allocate these resources in such a way that it will maximize their return. At the end of the year every corporation publishes an annual financial report which gives an overview of the financial position and performance of the corporation in question.

Stakeholders and other members of the public sphere, that do not have a direct financial interest in the corporation, are less interested in the financial performance of the corporation. They are more eager to understand what impact the corporation's activities have on its surrounding (narrow) and on the society (broad) now and in the future. This can be labeled as the social performance of the corporation. Social performance of a corporation can be measured in different ways and deals with a broad range of topics such as: Does the company use child labor in their processes? Does the company invest in sustainable development? What is the impact of the corporation's activities on the environment and how does it handle scarce natural resources?

Faced with its responsibilities and the ever increasing demand for additional disclosures, many corporations started reporting non-financial information besides the traditional financial information. During the last decades we have seen many trends and developments in the

disclosure of non-financial information. While some companies decided to disclose necessary non-financial information as part of their annual financial report, others chose to reveal this information in separate reports, such as environmental reports, sustainability reports and corporate social responsibility reports. These reports have been undergoing many changes in their format and content; in order to enforce the message and the reliability of the reports corporations even decided to seek assurance for these reports.

Seeing all these developments, however, brings us back to the main question: Does it pay to be socially responsible or is CSR merely a burden on the financial position论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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