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。
企业社会责任
批判性的讨论什么是企业社会责任,以及企业不履行企业社会责任会有哪些影响?
首先本文将解释什么是企业社会责任即企业社会责任的定义,说明此定义所指示的范围。企业社会责任可分为几类,如对员工、消费者、社区、环境等的责任,企业自身可以从公司对这些分支承担责任的多少看出承担这些责任所带来的益处以及不履行企业社会责任时存在的风险。是否承担企业社会责任,企业是可以选择的,做选择时要仔细考虑不履行企业社会责任将会来带的不良影响。
有关企业社会责任的立法很少。可以参照的距现时最近的英国和国际上的环保标准,这还是当初由国际标准化组织制定的。这份社会责任标准是目前可参照的唯一准则。并没有固定的标准和方法去核证企业是否符合此准则。这也并不奇怪,所以导致有很多企业以他们自己的方式定义企业的社会责任,如此可以制定出他们能够很容易达到的目标。
Corporate Social Responsibility
Critically discuss Corporate Social Responsibility (CSR). What are the implications for a firm that does not conduct CSR?
This
essay will commence with showing that a definition of
corporate social responsibility (CSR) is required and will then provide a definition and an indication of the scope. CSR will then be broken down into groupings and each looked at from a company perspective to show the advantages of CSR and risks when not using CSR. Companies have a choice; and the implications of not conducting CSR will also be considered.
There is very little legislature on the subject of CSR. The nearest available is environmental standards in the UK and Internationally by the International Organisation for Standardization (ISO). (ISO 14000, 2006). The newer Social Responsibility standards (ISO 26000, 2010) are only
guidelines, with no fixed rules or framework for an organisation to certify to the standards. It is no surprise, therefore, that many companies define CSR in their own way, and thus can set their own objectives which they can easily attain. When it is born in mind that CSR can have such a wide range of practices that support it, it is easy for a company to pick and choose what it does.
So, for a discussion of CSR, a single consistent definition is required. The definition that will be used here is from the European Commission's 2011-14 corporate social responsibility (CSR)
strategy, which defines CSR as “a concept whereby companies integrate social and environmental concerns in their business operations and in their interactions with stakeholders on a voluntary basis” (UK Government, 2014: 3).
According to the Business Minister, Jenny Willott, MP “Corporate responsibility is at the heart of successful businesses.” (Willott, 2014). That means that it refers to a set of actions performed by a company, over and above its normal business, that contributes towards sustainable development.
Corporate Social Responsibility can include a wide range of factors, from ethical and fair trade to reputation and brand management. The UK Health and Safety Executive (HSE, 2014) identifies additional issues as part of CSR, including animal welfare, diversity and equal opportunities, community investment, giving aid to local organisations and communities in developing countries and helping to build the skills of the local people through community based development.
CSR can affect goodwill, employment practices, expansion, stakeholders, company standards, company strategy and much more. One survey on the main reasons that companies engage in CSR puts top management interest as the number one reason, with company reputation, profit, customers' expectation and attracting employees following close behind (Habisch, et al., 2005).
It is usual to identify these factors in a good light (as a bonus to the companies) and
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