在华跨国公司社会责任研究
|
摘要
企业社会责任这个概念发源于20世纪20年代,在过去将近90年的时间里,国内外众多学者对其做了大量的探索和研究工作,并且取得了很多阶段性的成果。随着全球经济发展尤其是上世纪70年代第四次并购浪潮的推动,跨国公司在全球经济中的地位愈发显著,伴随着经济全球化跨国公司社会责任问题也开始进入公众视野,并逐渐成为理论界的研究热点。
改革开放以来,中国在经济发展方面取得了举世瞩目的成就,吸引外资来华投资正是其中一个关键因素。伴随着跨国公司的进入,国内劳动力在充分就业、能力提升方面受益颇多,跨国公司的诸多贡献也间接推动了我国经济结构升级。放眼社会责任,多数跨国公司能够积极履行社会责任实践,这在一方面推动了国内企业社会责任运动的发展,另一方面也为国内企业走向海外提供了借鉴。但必须予以正视的是在华跨国公司社会责任表现并非无可挑剔,劳工问题、消费者双重标准还有环境污染等问题使得人们对跨国公司的社会责任行为产生了怀疑。
虽然对企业社会责任的研究由来已久,但是通过大量文献探究作者发现在跨国公司社会责任方面的研究还处于起步阶段,尚未形成一个统一的研究体系和公认的研究成果,这与国际上缺乏一个公认的权威标准有很大关系,2010年11月,社会责任指南标准(ISO26000)由国际标准化组织(ISO)在瑞士日内瓦正式颁布,这为跨国公司在全球开展社会责任实践提供了一个全面的导向性指南,也为以后的学术研究提供了一个新的研究环境和视野。本文在认真研究目前有关跨国公司社会责任的学术成果和相关理论基础之上,从利益相关者视角依照是什么、怎么样、为什么以及怎么办的逻辑思路并结合ISO2600推出后将近一年内各跨国公司的反应和实践,对跨国公司社会责任尤其是在华社会责任问题进行了系统深入的研究。
本文结构上总共分为五章,第一章为绪论部分,主要论述了全文研究进行的背景、研究意义以及研究思路和框架。第二章为理论综述,论述了企业社会责任的产生背景、研究主题发展,并且综述了前人对企业社会责任的各类定义,在此基础上作者提出了本文对于跨国公司社会责任的定义,继而陈述了跨国公司履行社会责任的理论基础和国际标准,而有关ISO26000的内容论述也为本文后续研究提供了新的研究依据和标准。第三章通过主要利益相关者角度分析了在华跨国公司社会责任行为独到之处,试图从中得到启示,为中国企业走向海外提供指导和借鉴。然后又从消费者、员工、同行业以及环境四个主要方面的论述来总结在华跨国公司社会责任方面存在的问题,以期为后文原因分析和对策建议做基础。第四章从跨国公司和东道国两个大的方面对上述存在的问题进行原因探究,而在跨国公司方面则涉及了主客观两个层次,主观方面通过实地发放社会公众认知调查问卷对其中的原因进行定量分析。最后一章对如何加强跨国公司社会责任实践提出了对策,并且总结了跨国公司社会责任实践中对国内企业走向海外的启示之处。
The concept of corporate social responsibility originated in the 1920s, in the past nearly 90 years, many scholars at home and abroad did a lot of explorations and researches on it, and got many stage results. Because of the promotion of the fourth M&A wave in 1970s. multinational corporations play a more and more significant role in the global economy. With the economic globalization multinational corporations social responsibility also began to enter into public's view, and gradually became the hot spot of theory research.
Since reform and opening, China has achieved great economic success, attracting foreign capital investments is one of the key factors. Multinational corporations'access plays a useful role in absorbing employments, advancing domestic human resources quality and the industrial structure. Though many multinational corporations can perform social responsibility actively, on one hand, promoting the practice in social responsibility developments, on the other hand also providing a reference for the domestic corporations going to overseas, what should be faced are their social responsibility performances in China are not perfect. Labor problems, double standards to consumers and the environment pollution make people suspicious about their social responsibility behaviors.
Although the study of corporate social responsibility has been a long time, the author find the researches are still in an early stage through a large number of literatures, there are not unified system of research and recognized research results. The lack of a international and recognized authority standard is a big reason, on November 1st,2010, International Organization for Standardization in Geneva international conference center publised the social responsibility guide standard (ISO26000),this guide provides a comprehensive practice guidelines for multinational corporations in the world to develop social responsibility, and gives a new study environment and vision for later researches. Under the research of serious academic achievements and related theory bases, this paper forms a further research in accordance with the logic way of what, how, why and how to do and combines with multinational corporations responses and practices after the launch of ISO2600 nearly a year.
This paper is divided into five chapters, the first chapter is introduction part with the research background, significance and framework. The second chapter is literature review discussing the background of corporate social responsibility, research focus evolutions. And reviews definitions of corporate social responsibility of the predecessors, on this base, this paper puts forward the content of multinational corporations social responsibility, then states the foundations and international standards of multinational corporations to social responsibility theory. The content of ISO26000 provides a new research basis and environment for followed study. The third Chapter analyzes their social responsibility behaviors in China through the major stakeholders angles, trying to get some enlightenments and references for Chinese enterprises going overseas. Then summarizes the problems of their social responsibilities in China from four aspects containing consumers, employees, industry and the environment, it gives a guide to the parts of causes analysis and countermeasures. The fourth Chapter investigates the problems above from two aspects containing multinational corporations and host countries, the reasons about multinational corporations are divided into subjective and objective levels, the subjective level is a quantitative analysis through questionnaire investigation about public social responsibility knowledge. The last chapter puts forward the countermeasures enhancing the performances of multinational corporations social responsibility in China and summarizes their references about social responsibilities to domestic corporations going into overseas.
改革开放以来,中国在经济发展方面取得了举世瞩目的成就,吸引外资来华投资正是其中一个关键因素。伴随着跨国公司的进入,国内劳动力在充分就业、能力提升方面受益颇多,跨国公司的诸多贡献也间接推动了我国经济结构升级。放眼社会责任,多数跨国公司能够积极履行社会责任实践,这在一方面推动了国内企业社会责任运动的发展,另一方面也为国内企业走向海外提供了借鉴。但必须予以正视的是在华跨国公司社会责任表现并非无可挑剔,劳工问题、消费者双重标准还有环境污染等问题使得人们对跨国公司的社会责任行为产生了怀疑。
虽然对企业社会责任的研究由来已久,但是通过大量文献探究作者发现在跨国公司社会责任方面的研究还处于起步阶段,尚未形成一个统一的研究体系和公认的研究成果,这与国际上缺乏一个公认的权威标准有很大关系,2010年11月,社会责任指南标准(ISO26000)由国际标准化组织(ISO)在瑞士日内瓦正式颁布,这为跨国公司在全球开展社会责任实践提供了一个全面的导向性指南,也为以后的学术研究提供了一个新的研究环境和视野。本文在认真研究目前有关跨国公司社会责任的学术成果和相关理论基础之上,从利益相关者视角依照是什么、怎么样、为什么以及怎么办的逻辑思路并结合ISO2600推出后将近一年内各跨国公司的反应和实践,对跨国公司社会责任尤其是在华社会责任问题进行了系统深入的研究。
本文结构上总共分为五章,第一章为绪论部分,主要论述了全文研究进行的背景、研究意义以及研究思路和框架。第二章为理论综述,论述了企业社会责任的产生背景、研究主题发展,并且综述了前人对企业社会责任的各类定义,在此基础上作者提出了本文对于跨国公司社会责任的定义,继而陈述了跨国公司履行社会责任的理论基础和国际标准,而有关ISO26000的内容论述也为本文后续研究提供了新的研究依据和标准。第三章通过主要利益相关者角度分析了在华跨国公司社会责任行为独到之处,试图从中得到启示,为中国企业走向海外提供指导和借鉴。然后又从消费者、员工、同行业以及环境四个主要方面的论述来总结在华跨国公司社会责任方面存在的问题,以期为后文原因分析和对策建议做基础。第四章从跨国公司和东道国两个大的方面对上述存在的问题进行原因探究,而在跨国公司方面则涉及了主客观两个层次,主观方面通过实地发放社会公众认知调查问卷对其中的原因进行定量分析。最后一章对如何加强跨国公司社会责任实践提出了对策,并且总结了跨国公司社会责任实践中对国内企业走向海外的启示之处。
The concept of corporate social responsibility originated in the 1920s, in the past nearly 90 years, many scholars at home and abroad did a lot of explorations and researches on it, and got many stage results. Because of the promotion of the fourth M&A wave in 1970s. multinational corporations play a more and more significant role in the global economy. With the economic globalization multinational corporations social responsibility also began to enter into public's view, and gradually became the hot spot of theory research.
Since reform and opening, China has achieved great economic success, attracting foreign capital investments is one of the key factors. Multinational corporations'access plays a useful role in absorbing employments, advancing domestic human resources quality and the industrial structure. Though many multinational corporations can perform social responsibility actively, on one hand, promoting the practice in social responsibility developments, on the other hand also providing a reference for the domestic corporations going to overseas, what should be faced are their social responsibility performances in China are not perfect. Labor problems, double standards to consumers and the environment pollution make people suspicious about their social responsibility behaviors.
Although the study of corporate social responsibility has been a long time, the author find the researches are still in an early stage through a large number of literatures, there are not unified system of research and recognized research results. The lack of a international and recognized authority standard is a big reason, on November 1st,2010, International Organization for Standardization in Geneva international conference center publised the social responsibility guide standard (ISO26000),this guide provides a comprehensive practice guidelines for multinational corporations in the world to develop social responsibility, and gives a new study environment and vision for later researches. Under the research of serious academic achievements and related theory bases, this paper forms a further research in accordance with the logic way of what, how, why and how to do and combines with multinational corporations responses and practices after the launch of ISO2600 nearly a year.
This paper is divided into five chapters, the first chapter is introduction part with the research background, significance and framework. The second chapter is literature review discussing the background of corporate social responsibility, research focus evolutions. And reviews definitions of corporate social responsibility of the predecessors, on this base, this paper puts forward the content of multinational corporations social responsibility, then states the foundations and international standards of multinational corporations to social responsibility theory. The content of ISO26000 provides a new research basis and environment for followed study. The third Chapter analyzes their social responsibility behaviors in China through the major stakeholders angles, trying to get some enlightenments and references for Chinese enterprises going overseas. Then summarizes the problems of their social responsibilities in China from four aspects containing consumers, employees, industry and the environment, it gives a guide to the parts of causes analysis and countermeasures. The fourth Chapter investigates the problems above from two aspects containing multinational corporations and host countries, the reasons about multinational corporations are divided into subjective and objective levels, the subjective level is a quantitative analysis through questionnaire investigation about public social responsibility knowledge. The last chapter puts forward the countermeasures enhancing the performances of multinational corporations social responsibility in China and summarizes their references about social responsibilities to domestic corporations going into overseas.
引文
[1]WTO经济导刊编辑部.2010国内社会责任十大事件[J].WTO经济导刊.2011,(1)：42-45.
[2]陈宏辉、贾生华.企业利益相关者的利益协调与公司治理的平衡原理[J].中国工业经济,2005,(8)：114-121.
[3]陈宏辉等.企业社会责任观的演进与发展基于综合性社会契约的理解[J].中国工业经济.2003,(12)：85-92.
[4]崔新健.跨国公司社会责任的概念框架[J].世界经济研究,2007,(4)：64-68.
[5]杜剑.IS026000背景下企业社会责任与公司治理探析[J].会计之友.2011,(6)：58-59.
[6]冯靖宇,罗明志.绿色思潮对跨国公司行为的影响[J].中国商贸,2011,(2)：204-205.
[7]高巍.市场经济条件下企业的社会责任[J].山西财经大学学报,1994,(1)：15-16.
[8]葛顺奇.跨国公司社会责任标准及在华实践[N].南方周末,2008-10-20.
[9]龚博.基于员工视角的企业社会责任和企业声誉关系的实证研究——以长春市零售行业为例[D].吉林大学,2009.
[10]海因茨·韦里克,哈罗德·孔茨.管理学[M].第11版.马春光译,经济科学出版社,2004.
[11]胡博.跨国公司的社会责任——以天津为例的经验分析[D].南开大学博士论文.2009.
[12]贾生华、陈宏辉.《利益相关者的界定方法述评》[J].外国经济与管理,2002,(24)：13-18.
[13]金立印.企业社会责任运动测评指标体系实证研究——消费者视角[J].中国工业经济,2006,(6)：114-120.
[14]金润圭,杨蓉,陶冉.跨供公司社会责任研究——基于CSR报告的比较分析[J].世界经济研究,2008,,(9)：47-59.
[15]卡罗尔.企业与社会伦理与利益相关者管理[M].北京：机械工业出版社, 2004.
[16]雷丽.丰田召回为何独缺中国[J].车坛众议,2011,(2)：82-83.
[17]黎友焕.SA8000——与中国企业社会责任建设[M].中国经济出版社,2004.
[18]黎友焕.企业社会责任研究[D].西北大学博士论文.2007.
[19]李立清、李燕凌.企业社会责任研究[M].人民出版社.2005.
[20]李依然.跨国公司社会责任的历史变迁[J].辽宁师范大学学报.2007,(11)：32-34.
[21]刘连坦.公司治理与公司社会责任[M].北京：中国政法大学出版社.2001.
[22]刘长喜.利益相关者、社会契约与企业社会责任——个新的分析框架及其应用[D].复旦大学博士论文.2005.
[23]卢代富.企业社会责任的经济学和法学分析[M].北京：法律出版社,2002.
[24]卢勇.IS026000——开创社会责任新纪元[J].现代商业.2011,(1)：71-72.
[25]迈克尔·波特著,陈小悦译.《竞争战略》[M].华夏出版社,1997.
[26]毛广.论公司社会责任的历史脉象[J].河南广播电视大学学报,2010,(2)：30-33.
[27]潘奇.企业社会责任的动态演进机制研究[J].当代经济管理,2011,(2)：34-39.
[28]容庆,湛红晖.全球供应链社会责任运动的发展及对策研究[J].改革与战略,2008,(10)：180-183.
[29]尚枫.由跨国公司差别待遇看中国消费者维权—以丰田“召回门”事件为例[J].现代商贸工业.2011,(9)：237-238.
[30]宋亚非.《跨国直接投资与中国企业国际化战略》[M].北京：中国财政经济出版社,2009,P25.
[31]孙继荣.IS026000——社会责任发展的里程碑和新起点[J]. 《WTO经济导刊》,2010,(10)：60-63.
[32]谭深、刘开明.《跨国公司的社会责任与中国社会》[M].社会科学文献出版社.2003.P83-87.
[33]唐纳德森,邓菲.有约束力的关系：对企业伦理学的一种社会契约论的研究[M].赵月瑟译.上海社会科学院出版社.2001.
[34]滕海键.试论20世纪60-70年代的美国环境保护运动[J].内蒙古大学学报,2006,(4)：112-117.
[35]熊惠平.“三更”视域下的跨国公司社会责任建设[J].上海商学院学报,2010,(3)：63-72.
[36]杨学军.企业存在理论的研究综述[J].学术研究.2003,(7)：146-148.
[37]张维迎.企业理论与中国企业改革[M].北京人学出版社,1999,P85-86.
[38]赵建梅.国外企业社会责任研究回顾与评价[J].商业时代,2011,(4)：67-68.
[39]Adam Smith,1776.An Inquiry into the Nature and Causes of the Wealth of Nations[M].New York and Oxford University Press.
[40]Bert Scholtens.2009,"Corporate Social Responsibility in the International Banking Industry" [J]. Journal of Business Ethics, Vol.86(2),PP159-175.
[41]Bowen.H.R.,1953,Social Responsibility of the Businessman [M]. New York.
[42]Carroll,A.B.,1979,"A Three-dimensional Conceptual Model of Corporate Performance"[J].Academy of Management Review, Vol.4(4),PP497-505.
[43]Davis,K.,1960,"Can Business Afford to Ignore Corporate Social Responsibility?" [J].California Management Review, Vol.2,PP70-76.
[44]Donaldson, T.& Preston,L.E.,1995,"The stakeholder theory of the corporation: Concepts, evidence and implications"[J]. Academy of Management Review, Vol.20(1),PP65-91.
[45]Friedman,M.,1970,"The Social Responsibility of Business is to Increase its Profits"[J]. New York Times Magazine, Sep.13th,PP32-33.
[46]Ina Freeman and Amir Hasnaoui.2010,"The Meaning of Corporate Social Responsibility:The Vision of Four Nations"[J].Journal of Business Ethics, November 25th.
[47]Lisa Whitehouse,2006,"Corporate Social Responsibility:Views from the Frontline"[J]. Journal of Business Ethics, Vol.63(3),PP279-296.
[48]Maria Joutsenvirta,2011,"Setting Boundaries for Corporate Social Responsibility:Firm-NGO Relationship as Discursive Legitimation Struggle"[J]. Journal of Business Ethics, February 6th.
[49]McWilliams,A. and Siegel,D.,2001," Corporate Social Responsibility:A Theory of the Firm Perspective"[J]. Academy of Management Review, Vol.26 (1),117-127.
[2]陈宏辉、贾生华.企业利益相关者的利益协调与公司治理的平衡原理[J].中国工业经济,2005,(8)：114-121.
[3]陈宏辉等.企业社会责任观的演进与发展基于综合性社会契约的理解[J].中国工业经济.2003,(12)：85-92.
[4]崔新健.跨国公司社会责任的概念框架[J].世界经济研究,2007,(4)：64-68.
[5]杜剑.IS026000背景下企业社会责任与公司治理探析[J].会计之友.2011,(6)：58-59.
[6]冯靖宇,罗明志.绿色思潮对跨国公司行为的影响[J].中国商贸,2011,(2)：204-205.
[7]高巍.市场经济条件下企业的社会责任[J].山西财经大学学报,1994,(1)：15-16.
[8]葛顺奇.跨国公司社会责任标准及在华实践[N].南方周末,2008-10-20.
[9]龚博.基于员工视角的企业社会责任和企业声誉关系的实证研究——以长春市零售行业为例[D].吉林大学,2009.
[10]海因茨·韦里克,哈罗德·孔茨.管理学[M].第11版.马春光译,经济科学出版社,2004.
[11]胡博.跨国公司的社会责任——以天津为例的经验分析[D].南开大学博士论文.2009.
[12]贾生华、陈宏辉.《利益相关者的界定方法述评》[J].外国经济与管理,2002,(24)：13-18.
[13]金立印.企业社会责任运动测评指标体系实证研究——消费者视角[J].中国工业经济,2006,(6)：114-120.
[14]金润圭,杨蓉,陶冉.跨供公司社会责任研究——基于CSR报告的比较分析[J].世界经济研究,2008,,(9)：47-59.
[15]卡罗尔.企业与社会伦理与利益相关者管理[M].北京：机械工业出版社, 2004.
[16]雷丽.丰田召回为何独缺中国[J].车坛众议,2011,(2)：82-83.
[17]黎友焕.SA8000——与中国企业社会责任建设[M].中国经济出版社,2004.
[18]黎友焕.企业社会责任研究[D].西北大学博士论文.2007.
[19]李立清、李燕凌.企业社会责任研究[M].人民出版社.2005.
[20]李依然.跨国公司社会责任的历史变迁[J].辽宁师范大学学报.2007,(11)：32-34.
[21]刘连坦.公司治理与公司社会责任[M].北京：中国政法大学出版社.2001.
[22]刘长喜.利益相关者、社会契约与企业社会责任——个新的分析框架及其应用[D].复旦大学博士论文.2005.
[23]卢代富.企业社会责任的经济学和法学分析[M].北京：法律出版社,2002.
[24]卢勇.IS026000——开创社会责任新纪元[J].现代商业.2011,(1)：71-72.
[25]迈克尔·波特著,陈小悦译.《竞争战略》[M].华夏出版社,1997.
[26]毛广.论公司社会责任的历史脉象[J].河南广播电视大学学报,2010,(2)：30-33.
[27]潘奇.企业社会责任的动态演进机制研究[J].当代经济管理,2011,(2)：34-39.
[28]容庆,湛红晖.全球供应链社会责任运动的发展及对策研究[J].改革与战略,2008,(10)：180-183.
[29]尚枫.由跨国公司差别待遇看中国消费者维权—以丰田“召回门”事件为例[J].现代商贸工业.2011,(9)：237-238.
[30]宋亚非.《跨国直接投资与中国企业国际化战略》[M].北京：中国财政经济出版社,2009,P25.
[31]孙继荣.IS026000——社会责任发展的里程碑和新起点[J]. 《WTO经济导刊》,2010,(10)：60-63.
[32]谭深、刘开明.《跨国公司的社会责任与中国社会》[M].社会科学文献出版社.2003.P83-87.
[33]唐纳德森,邓菲.有约束力的关系：对企业伦理学的一种社会契约论的研究[M].赵月瑟译.上海社会科学院出版社.2001.
[34]滕海键.试论20世纪60-70年代的美国环境保护运动[J].内蒙古大学学报,2006,(4)：112-117.
[35]熊惠平.“三更”视域下的跨国公司社会责任建设[J].上海商学院学报,2010,(3)：63-72.
[36]杨学军.企业存在理论的研究综述[J].学术研究.2003,(7)：146-148.
[37]张维迎.企业理论与中国企业改革[M].北京人学出版社,1999,P85-86.
[38]赵建梅.国外企业社会责任研究回顾与评价[J].商业时代,2011,(4)：67-68.
[39]Adam Smith,1776.An Inquiry into the Nature and Causes of the Wealth of Nations[M].New York and Oxford University Press.
[40]Bert Scholtens.2009,"Corporate Social Responsibility in the International Banking Industry" [J]. Journal of Business Ethics, Vol.86(2),PP159-175.
[41]Bowen.H.R.,1953,Social Responsibility of the Businessman [M]. New York.
[42]Carroll,A.B.,1979,"A Three-dimensional Conceptual Model of Corporate Performance"[J].Academy of Management Review, Vol.4(4),PP497-505.
[43]Davis,K.,1960,"Can Business Afford to Ignore Corporate Social Responsibility?" [J].California Management Review, Vol.2,PP70-76.
[44]Donaldson, T.& Preston,L.E.,1995,"The stakeholder theory of the corporation: Concepts, evidence and implications"[J]. Academy of Management Review, Vol.20(1),PP65-91.
[45]Friedman,M.,1970,"The Social Responsibility of Business is to Increase its Profits"[J]. New York Times Magazine, Sep.13th,PP32-33.
[46]Ina Freeman and Amir Hasnaoui.2010,"The Meaning of Corporate Social Responsibility:The Vision of Four Nations"[J].Journal of Business Ethics, November 25th.
[47]Lisa Whitehouse,2006,"Corporate Social Responsibility:Views from the Frontline"[J]. Journal of Business Ethics, Vol.63(3),PP279-296.
[48]Maria Joutsenvirta,2011,"Setting Boundaries for Corporate Social Responsibility:Firm-NGO Relationship as Discursive Legitimation Struggle"[J]. Journal of Business Ethics, February 6th.
[49]McWilliams,A. and Siegel,D.,2001," Corporate Social Responsibility:A Theory of the Firm Perspective"[J]. Academy of Management Review, Vol.26 (1),117-127.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |