英语论文网

This chapter will provide the academic literature on corporate social responsibility. The questions which have been focused in this chapter are what actually CSR is, importance of CSR, related laws, performance of the organizations from CSR perspective, role of professional accountants and what stakeholders expect. CSR is very important part of business ethics. CSR is defined as 'tantamount to corporate philanthropy and considered strictly as relating to environment policy has different meaning and importance for everyone'. (McWilliams, Siegel, Wright, 2006)

'Through the power of collective action, the global compact seeks to advance responsible corporate citizenship so that business can be part of the solution to the challenges of globalization. In this way, the private sector - in partnership with other social actors - can help realize the Secretary-General's vision: a more sustainable and inclusive global economy'.

企业社会责任的概念——The CSR concept

According to 'JCI believes that CSR is about what business can do - not about what business must do. It is about opportunities not about obligations or new rules'. In the mid of twentieth century CSR concept first started to develop when emphasis were given on the issues of the society and labour. But afterwards discussions kept spreading and extended this subject area by covering the environmental issues also. Businesses started to consider the socio - economic and environmental factors while operating.

CSR actually demands that all the businesses should also feel their selves responsible to the stakeholders including local community, customers, suppliers, environment, government and investors etc. There has not much law enforcement been observed in CSR case.

企业社会责任的价值——Value of CSR

Ever since the business activities started the mismanagement and exploitation has been there in the business world. It could be in the form of local community's inconvenience, exploiting the employees' rights, environment, exploiting the interests of the stakeholders and shareholders. But over the years CSR has emerged as an important subject in the business world and the world is now like a global village where such comments like 'Profit is the only responsibility' are not acceptable. (Husted, B.W. and Salazar, J. 2006). Where the force cannot be used to get things done, managers cannot make selection of the stakeholder like special supplier, creditors on the basis of personal likes or dislikes, interests of the community, environmental factors and employees cannot be overlooked.

It is believed that the role of corporations in respect to social issues is going to grow in coming days. Last decade is witnessed that those institutions and public and private corporations who worked more closely in the context of global field of activities experienced more admiration, supremacy, financial and nonfinancial benefits. While the institutions like law enforcement including police and judiciary and other government departments did not achieve much appreciation. Nevertheless the pressure on the corporate world to do more in respect of CSR is mounting.

Governments seem to be putting pressure on the corporate sector to本论文由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。