企业社会责任与减缓贫困
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摘要
长期以来,减缓贫困一直是人类社会发展面临的重要挑战。在减缓贫困过程中,企业作为政府和非政府组织之外的私营部门,发挥了越来越重要的作用。本文研究企业社会责任与减缓贫困问题,分析企业履行社会责任的行为和方式对减缓贫困的影响,重点探讨企业履行社会责任行为对减缓贫困的作用机理和效果,并对企业、政府以及非政府组织的减贫模式进行比较分析,并提出相关建议。全文共分为六章。
第一章:导言。主要提出文章的研究问题和任务、选题背景和依据以及选题意义,分别就企业社会责任研究和减缓贫困研究进行评述,对相关研究进行总体评述;提出全文研究框架思路,说明全文的研究方法,以及可能的创新和存在的不足之处。
第二章:企业社会责任与减缓贫困的理论分析。本章是全文的理论基础,重点建立企业社会责任与减缓贫困的理论分析框架。第一节首先界定了企业社会责任和贫困的相关基本概念;提出本文对企业社会责任的理解,企业社会责任是企业追求综合价值最大化的负责任的行为,即企业在运营过程中,在追求经济利益和完成核心社会功能的同时,关注并有效管理企业自身运营给利益相关方以及自然环境带来的影响,追求企业发展、社会发展和环境发展的综合价值最大化,最终实现可持续发展;从广义角度认识贫困,贫困本质上是资源匮乏以及能力机会的缺乏;分析了外部性,企业社会责任对减缓贫困的间接作用机制主要源于企业发展过程中产生的正外部性。第二节分析了企业社会责任与减缓贫困的有关理论,从企业社会责任与企业绩效,企业社会责任的社会效益两个方面分析了企业履行社会责任的影响,并分析了国内外贫困成因理论和主要减贫模式。第三节构建了企业社会责任与减缓贫困之间的影响途径与作用机制框架,突出企业社会责任与减缓贫困联系的内在动机是双赢。在间接作用机制上,企业社会责任可以产生正外部性,从推动经济增长、吸纳就业、增加税收以及保护环境等作用机制对减缓贫困产生正面影响。在直接作用机制方面,企业主要通过要素减贫、项目减缓贫困、以及观念、思路和政策减缓贫困等方式对减贫产生积极影响。
第三章:企业社会责任与减缓贫困的间接作用机制分析。本章从实证角度分析企业在其自身发展过程中对经济增长、吸纳就业、创造财政税收等方面产生的积极作用,从而对减缓贫困的正面影响。研究表明,企业对推动经济增长实现减缓贫困方面作用非常显著,在绝对数值层面,在实际GDP增加1万亿所引起的总体贫困人口数量下降2.7258千万和贫困发生率下降3.2563个百分点中,以及在实际人均GDP增加1千元所实现的总体贫困人口数量减少3.7438千万和贫困发生率下降4.4772个百分点中,有74.03%是由企业做出的贡献。在相对数值层面,在实际GDP增加1%所引起的总体贫困人口数量减少0.9573%和贫困发生率下降1.0177%中,以及在实际人均GDP增加1%所引起的总体贫困人口数量减少1.0860%和贫困发生率下降1.1535%中,有74.03%是由企业作出的贡献。从不同行业看,制造业、批发零售业以及资源密集型企业对减缓贫困作用更加显著。其次,企业提供了绝大多数就业岗位,在提高社会就业率的同时,也提高了贫困人口收入,增加了其机会和能力,对于贫困缓解产生直接影响。在绝对数值层面,在总就业人员增加1亿人所实现的贫困人口数量下降4.3084千万和贫困发生率下降5.3429个百分点中,45.12%是由企业做出的贡献。在相对数值层面,在总体就业人员数量增加1%所引起的总体贫困人口数量减少的3.5918%以及贫困发生率下降3.8807%中,45.12%是由企业做出的贡献。乡村地域企业、私营企业和乡镇企业,以及制造业和建筑业一般来说对减贫起到更大作用。企业在吸纳就业过程中,通过提供职业培训、“边干边学”机会,为就业者提供提高自身能力的机会,对减缓贫困也有重要作用。再次,在企业通过创造财政税收对减缓贫困的间接影响方面,多年来企业税收占国家财政支出的比例都高于70%,在国家财政支出中占据重要地位。因此,企业创造税收对减缓贫困的贡献就通过财政支出对经济增长的贡献、财政支出用于减缓贫困的资金投入,以及政府转移支付等途径表现出来。此外,企业履行环境责任,经营小额信贷等行为都对减贫产生积极影响。
第四章:企业社会责任与减缓贫困的直接作用机制分析。企业直接参与减贫是企业社会责任的重要议题,也是我国目前减缓贫困战略的重要组成,本章分析了四种企业直接减贫方式。企业捐赠减缓贫困是企业通过直接给予贫困人口或贫困地区金钱或物品等的减缓贫困方式,作用过程主要表现为企业捐款和捐物,是一种“输血式”减缓贫困,具有直接、见效快等优点,但还有待进一步规范和发展。企业项目减缓贫困是企业通过项目开发以提升贫困人口或贫困地区自力更生能力的减缓贫困方式,作用过程主要是生产性项目减缓贫困机制和公共基础设施类项目减缓贫困机制,它是一种“造血式”减缓贫困,对促进贫困人口或贫困地区形成持续减贫能力方面具有显著优点,但由于项目附加条件以及项目类型等因素限制,容易导致在瞄准贫困人口上出现偏差。企业生产要素减缓贫困是企业通过对贫困人口或贫困地区提供人力和技术等生产要素,使贫困人口或贫困地区自身具备脱贫致富技能,并通过自身获得技能的运用而摆脱贫困问题困扰的减缓贫困方式,其作用过程主要人力援助减缓贫困和技术培训减缓贫困,它是一种“生血式”减缓贫困,对于使贫困人口或贫困地区具有自我减缓贫困的能力方面具有显著优点,但由于企业人员、费用以及委托代理问题,容易对减贫效果产生负面影响。企业观念和政策减缓贫困是贯穿于企业捐赠减缓贫困、项目减缓贫困以及生产要素减缓贫困之中,侧重于改变贫困人口或贫困地区的思想观念和影响减贫政策制定的减缓贫困方式,能给捐赠减缓贫困、项目减缓贫困以及生产要素减缓贫困带来正强化,但由于受到文化习惯等影响,其作用发挥也受到了一定限制。
第五章:企业减缓贫困与其他机构减缓贫困模式比较。本章从战略定位、组织方式和作用成效三个方面对企业减缓贫困与政府减缓贫困、NGO减缓贫困模式进行了比较分析。在战略定位方面,主要体现在动机和目标两个层面。企业减缓贫困动机分为道德动机、法律要求、经济动机和政治动机四个方面,政府减缓贫困职能可分为政治职能、经济职能、文化职能和社会职能,NGO减缓贫困动机可分为公益性动机和志愿性动机;企业减缓贫困目标可总结为经济性目标和非经济性目标两个方面,政府减缓贫困目标随贫困格局不同而不断变换,但往往具有宏观性和全局意识,NGO减缓贫困目标可划分为不同领域,但主要都涉及公共福利问题。在组织方式方面,主要体现在组织机构和组织方式两个层面的差异:企业减缓贫困组织机构因企业规模不同而相异,我国政府减缓贫困组织机构由纵向和横向两套管理系统组成,NGO减缓贫困组织机构多都带有较强的政府主导色彩,一般为层级模式;企业减贫组织方式可分为“慈善家型”减缓贫困方式和“企业家型”减缓贫困方式,根据政府提供资源的方式可以将政府减缓贫困组织方式分为贴息贷款、以工代赈和财政扶贫资金三种,NGO减缓贫困组织方式可分为“桥梁型”和“专业型”减缓贫困方式。在作用成效方面,企业减缓贫困在资源来源、资源使用效率和制度创新能力三个层面与政府和NGO减缓贫困存在差异,企业减缓贫困可以利用的资源主要是利润、产品和服务以及产业资本三种,政府减贫资金来源主要是财政扶贫资金、定点扶贫资金和东西对口扶贫资金等,NGO资源来源主要是个人、企业和政府等捐赠;一般而言,企业、NGO和政府在减贫资金使用效率方面存在较大不同;在我国改革开放初期,政府减缓贫困制度创新能力强于企业和NGO,但在贫困人口非常分散的形势下,NGO和企业在减缓贫困制度创新能力上呈现越来越强的趋势,应进一步发挥作用。
第六章:结论与政策建议。本文在总结全文基础上,提出以下政策建议:在企业履行社会责任的内部机制安排方面,关键是建立科学的社会责任公司治理,形成更加有利于企业履行社会责任的治理机制,从而更加有利于减贫。在推动企业履行社会责任和减缓贫困外部机制安排方面,主要是加强减贫的制度建设,建立更加有效的减贫战略和对策,包括进一步完善财政转移支付制度、建立健全农村社会保障体系和公共服务体系、进一步完善教育制度、完善土地、户籍等相关制度、进一步健全推动中小企业发展制度等;建立健全促进企业社会责任的相关法律政策体系;培育非政府组织等第三方中介组织;完善社会责任评价体系等。
Poverty alleviation is always a major challenge for human. In poverty alleviation process, the enterprise has played an increasingly important role. This paper studies corporate social responsibility(CSR) and poverty alleviation issues, analyzes CSR and ways of the CSR impact of poverty alleviation, focusing on mechanism and effects of CSR for poverty alleviation, and compares the different poverty alleviation modes among enterprise, government and NGO. The paper is divided into six chapters.
Chapter I: Introduction. The main content includes the objective and tasks of the paper, the background and significance of the topic, review of the research on CSR and poverty alleviation, research framework, research method, innovations and possible shortcomings.
Chapter II: Theoretical analysis of the relation between CSR and poverty alleviation. This chapter is the theoretical basis for the paper, focusing on establishing the theoretical analysis framework. First section defines a few basic concepts, including CSR, poverty, poverty alleviation, etc., This paper puts forward its understanding of CSR, CSR is the responsible enterprise behavior of pursuit of maximizing the integrated value, that is, in the operation process, while pursuit profit and complete the core social functions, enterprise should care and manage the operation impact to stakeholders and natural environment effectively, to pursuit maximization of the integrated value of enterprise, society and environment, to achieve sustainable development finally. The paper believes the essence of poverty is the lack of resources, ability and opportunities. The paper analyzes external effects, the indirect mechanism of CSR to poverty alleviation in the process of enterprise development mainly dues to positive external effects. Section II analyzes the CSR and poverty alleviation theory, from the impact of CSR and corporate performance, CSR and social benefits. In this section, the theory of causes of poverty and poverty reduction modes were also analyzed. Section III analyzes the mechanism between CSR and poverty alleviation, including direct and indirect mechanisms, highlighting the point that linked intrinsic motivation between CSR and poverty alleviation is a win-win. In the indirect mechanism, CSR has positive external effects on poverty alleviation from economic growth, creating jobs, increasing tax revenue and environment protection. In the direct mechanism, enterprises directly engage in poverty alleviation, primarily through the production elements poverty alleviation, projects poverty alleviation, concepts, ideas and policies poverty alleviation, etc., all of this has positive impact on poverty alleviation.
Chapter III: Indirect effects of CSR and poverty alleviation mechanism analysis. From the empirical point, this chapter studies CSR effect to economic growth, creating job opportunities and tax contribution in its own development process, and thus a positive impact on poverty alleviation. The empirical research shows that enterprises contribute great in economic growth, and thus to poverty alleviation. From the absolute level, in the decrease of 2.7258 million in poverty population and 3.2563% in the poverty rate due to the 1 trillion increase in GDP, and in the decrease of 37.438 million in poverty population and 4.4772% in the poverty rate due to the 1 thousand RMB increase in per capita GDP, there is 74.03% contribution by CSR. From the relative level, in the 0.9573% decrease of poverty population and 1.0177% reduction of poverty rate due to 1% increase in GDP, and in the 1.0860% decrease of poverty population and 1.1535% reduction of poverty rate due to 1% increase in per capita GDP, there is 74.03% contribution by CSR. Manufacturing, wholesale and retail industry, and resource-intensive enterprises play a more significant role in poverty alleviation. Enterprise supplied the majority of jobs, when raising the employment rate of the community, also increased the income of the poor and increased their opportunities and capabilities. From absolute level,in the 43.084 million decrease in poverty population and 5.3429% decrease in poverty rate due to the increase of 1 hundred million people employed, there is 45.12% contribution by CSR. From relative level, in the 3.5918% decrease in poverty population and 3.8807% decrease in poverty rate due to the 1% increase of people employed, there is 45.12% contribution by CSR. Rural area enterprises, private and township enterprises and the manufacturing and construction enterprises often play a greater role in poverty alleviation. When creating job opportunities, enterprises provide vocational training,“learning by doing”opportunities, which improves their ability and also has an important role in poverty alleviation. From the revenue perspective, the corporate tax has a more than 70% proportion of total revenue expenditure. Therefore, the enterprises creating revenue contribution to poverty alleviation is through financial expenditure on the contribution to economic growth, poverty alleviation expenditure for capital investment, and government transfer payments and other ways to show. In addition, enterprise fulfilling their environmental responsibilities, operating micro-credit can also have a positive impact on poverty alleviation.
Chapter IV: Direct effects of CSR and poverty alleviation mechanism analysis. Enterprise directly engaging in poverty alleviation is an important issue of CSR, and plays an important part in Chinese poverty alleviation strategy. From the four areas corporate donations to poverty alleviation, enterprise projects to poverty alleviation, production factors to poverty alleviation, ideas and policies to alleviate poverty, this chapter studies the direct impact of CSR to poverty alleviation. Corporate donation to poverty alleviation means the enterprise giving money to poor people or poor areas, which has a direct and quick effect to poverty alleviation. But it is hard to enhance self-development ability of poor people. Enterprise project to alleviation poverty means the enterprise build some projects to help the poor to get self-reliance ability, which has many advantages. But it is easily leads to wrong targeting in operation process. Production factor to poverty alleviation is a "blood type" poverty alleviation, which can improve the poor to get self-ability. But it also faces many challenges and problems. Ideas and policies to reduce poverty is hard to play a key role because of the poor’s thinking, corporate self-interest, and market economy system.
Chapter V: Comparison of the poverty alleviation modes among enterprise, government and NGO. In strategic positioning, the main difference is motivation and objectives. Corporate motivations is moral motivation, legal requirements, economic motives and political motives, government poverty alleviation functions can be divided into political functions, economic functions, cultural functions and social functions, NGO poverty alleviation motives can be divided into public service motivation and volunteer motivation. Corporate objectives of poverty alleviation can be summed up as economic goals and non-economic objective, the government objective of poverty alleviation often has macro and global awareness, NGO’s goals of poverty alleviation can be classified into different areas, but primarily involve the public welfare. In the organization, the main difference lies in the structure and model. Enterprise organization for poverty alleviation varies by different size, our government poverty alleviation organization has the vertical and horizontal management systems, NGO organization usually has governmental and hierarchical feature. Enterprise’s organization model of poverty alleviation can be divided into "philanthropist type" approach and "entrepreneurial"approach, government has government subsidized loans, work for dole, and budgetary funds, NGO’s organization model of poverty alleviation can be divided into "bridge-type" and "professional-type" approach. In the effectiveness, enterprises have profit, product, service and industrial capital resources, the main source of government funds is the fiscal poverty alleviation funds, fixed-point anti-poverty funds and east to west alleviation funds, NGO depends on donations from individuals, enterprises and government. In general, funds efficiency in enterprise, NGO and government is different. In the primary period of reform and opening up, the government system of innovation of poverty alleviation is stronger than enterprises and NGO, but today, NGO and business system innovation ability is growing rapidly, which should play its role further.
Chapter VI: Conclusions and suggestions. Based on the research result, this chapter put forward some suggestions from both macro point and micro point. In the internal mechanisms arrangements of CSR,the key is to establish scientific CSR corporate governance, to create more conducive governance to CSR, and thus to poverty alleviation. From macro point, the key is to step up poverty-reduction system, to establish a more effective poverty reduction strategies and measures, including to improve the fiscal transfer payment system, establish a rural social security system and public service system, further improve education system, improve the land, household registration system and related mechanism, to further improve the system for SMEs development, establish and improve the legal and policy system of CSR;take great efforts to cultivate NGO and other third-party organizations; establish and improve the CSR evaluation system.
第一章:导言。主要提出文章的研究问题和任务、选题背景和依据以及选题意义,分别就企业社会责任研究和减缓贫困研究进行评述,对相关研究进行总体评述;提出全文研究框架思路,说明全文的研究方法,以及可能的创新和存在的不足之处。
第二章:企业社会责任与减缓贫困的理论分析。本章是全文的理论基础,重点建立企业社会责任与减缓贫困的理论分析框架。第一节首先界定了企业社会责任和贫困的相关基本概念;提出本文对企业社会责任的理解,企业社会责任是企业追求综合价值最大化的负责任的行为,即企业在运营过程中,在追求经济利益和完成核心社会功能的同时,关注并有效管理企业自身运营给利益相关方以及自然环境带来的影响,追求企业发展、社会发展和环境发展的综合价值最大化,最终实现可持续发展;从广义角度认识贫困,贫困本质上是资源匮乏以及能力机会的缺乏;分析了外部性,企业社会责任对减缓贫困的间接作用机制主要源于企业发展过程中产生的正外部性。第二节分析了企业社会责任与减缓贫困的有关理论,从企业社会责任与企业绩效,企业社会责任的社会效益两个方面分析了企业履行社会责任的影响,并分析了国内外贫困成因理论和主要减贫模式。第三节构建了企业社会责任与减缓贫困之间的影响途径与作用机制框架,突出企业社会责任与减缓贫困联系的内在动机是双赢。在间接作用机制上,企业社会责任可以产生正外部性,从推动经济增长、吸纳就业、增加税收以及保护环境等作用机制对减缓贫困产生正面影响。在直接作用机制方面,企业主要通过要素减贫、项目减缓贫困、以及观念、思路和政策减缓贫困等方式对减贫产生积极影响。
第三章:企业社会责任与减缓贫困的间接作用机制分析。本章从实证角度分析企业在其自身发展过程中对经济增长、吸纳就业、创造财政税收等方面产生的积极作用,从而对减缓贫困的正面影响。研究表明,企业对推动经济增长实现减缓贫困方面作用非常显著,在绝对数值层面,在实际GDP增加1万亿所引起的总体贫困人口数量下降2.7258千万和贫困发生率下降3.2563个百分点中,以及在实际人均GDP增加1千元所实现的总体贫困人口数量减少3.7438千万和贫困发生率下降4.4772个百分点中,有74.03%是由企业做出的贡献。在相对数值层面,在实际GDP增加1%所引起的总体贫困人口数量减少0.9573%和贫困发生率下降1.0177%中,以及在实际人均GDP增加1%所引起的总体贫困人口数量减少1.0860%和贫困发生率下降1.1535%中,有74.03%是由企业作出的贡献。从不同行业看,制造业、批发零售业以及资源密集型企业对减缓贫困作用更加显著。其次,企业提供了绝大多数就业岗位,在提高社会就业率的同时,也提高了贫困人口收入,增加了其机会和能力,对于贫困缓解产生直接影响。在绝对数值层面,在总就业人员增加1亿人所实现的贫困人口数量下降4.3084千万和贫困发生率下降5.3429个百分点中,45.12%是由企业做出的贡献。在相对数值层面,在总体就业人员数量增加1%所引起的总体贫困人口数量减少的3.5918%以及贫困发生率下降3.8807%中,45.12%是由企业做出的贡献。乡村地域企业、私营企业和乡镇企业,以及制造业和建筑业一般来说对减贫起到更大作用。企业在吸纳就业过程中,通过提供职业培训、“边干边学”机会,为就业者提供提高自身能力的机会,对减缓贫困也有重要作用。再次,在企业通过创造财政税收对减缓贫困的间接影响方面,多年来企业税收占国家财政支出的比例都高于70%,在国家财政支出中占据重要地位。因此,企业创造税收对减缓贫困的贡献就通过财政支出对经济增长的贡献、财政支出用于减缓贫困的资金投入,以及政府转移支付等途径表现出来。此外,企业履行环境责任,经营小额信贷等行为都对减贫产生积极影响。
第四章:企业社会责任与减缓贫困的直接作用机制分析。企业直接参与减贫是企业社会责任的重要议题,也是我国目前减缓贫困战略的重要组成,本章分析了四种企业直接减贫方式。企业捐赠减缓贫困是企业通过直接给予贫困人口或贫困地区金钱或物品等的减缓贫困方式,作用过程主要表现为企业捐款和捐物,是一种“输血式”减缓贫困,具有直接、见效快等优点,但还有待进一步规范和发展。企业项目减缓贫困是企业通过项目开发以提升贫困人口或贫困地区自力更生能力的减缓贫困方式,作用过程主要是生产性项目减缓贫困机制和公共基础设施类项目减缓贫困机制,它是一种“造血式”减缓贫困,对促进贫困人口或贫困地区形成持续减贫能力方面具有显著优点,但由于项目附加条件以及项目类型等因素限制,容易导致在瞄准贫困人口上出现偏差。企业生产要素减缓贫困是企业通过对贫困人口或贫困地区提供人力和技术等生产要素,使贫困人口或贫困地区自身具备脱贫致富技能,并通过自身获得技能的运用而摆脱贫困问题困扰的减缓贫困方式,其作用过程主要人力援助减缓贫困和技术培训减缓贫困,它是一种“生血式”减缓贫困,对于使贫困人口或贫困地区具有自我减缓贫困的能力方面具有显著优点,但由于企业人员、费用以及委托代理问题,容易对减贫效果产生负面影响。企业观念和政策减缓贫困是贯穿于企业捐赠减缓贫困、项目减缓贫困以及生产要素减缓贫困之中,侧重于改变贫困人口或贫困地区的思想观念和影响减贫政策制定的减缓贫困方式,能给捐赠减缓贫困、项目减缓贫困以及生产要素减缓贫困带来正强化,但由于受到文化习惯等影响,其作用发挥也受到了一定限制。
第五章:企业减缓贫困与其他机构减缓贫困模式比较。本章从战略定位、组织方式和作用成效三个方面对企业减缓贫困与政府减缓贫困、NGO减缓贫困模式进行了比较分析。在战略定位方面,主要体现在动机和目标两个层面。企业减缓贫困动机分为道德动机、法律要求、经济动机和政治动机四个方面,政府减缓贫困职能可分为政治职能、经济职能、文化职能和社会职能,NGO减缓贫困动机可分为公益性动机和志愿性动机;企业减缓贫困目标可总结为经济性目标和非经济性目标两个方面,政府减缓贫困目标随贫困格局不同而不断变换,但往往具有宏观性和全局意识,NGO减缓贫困目标可划分为不同领域,但主要都涉及公共福利问题。在组织方式方面,主要体现在组织机构和组织方式两个层面的差异:企业减缓贫困组织机构因企业规模不同而相异,我国政府减缓贫困组织机构由纵向和横向两套管理系统组成,NGO减缓贫困组织机构多都带有较强的政府主导色彩,一般为层级模式;企业减贫组织方式可分为“慈善家型”减缓贫困方式和“企业家型”减缓贫困方式,根据政府提供资源的方式可以将政府减缓贫困组织方式分为贴息贷款、以工代赈和财政扶贫资金三种,NGO减缓贫困组织方式可分为“桥梁型”和“专业型”减缓贫困方式。在作用成效方面,企业减缓贫困在资源来源、资源使用效率和制度创新能力三个层面与政府和NGO减缓贫困存在差异,企业减缓贫困可以利用的资源主要是利润、产品和服务以及产业资本三种,政府减贫资金来源主要是财政扶贫资金、定点扶贫资金和东西对口扶贫资金等,NGO资源来源主要是个人、企业和政府等捐赠;一般而言,企业、NGO和政府在减贫资金使用效率方面存在较大不同;在我国改革开放初期,政府减缓贫困制度创新能力强于企业和NGO,但在贫困人口非常分散的形势下,NGO和企业在减缓贫困制度创新能力上呈现越来越强的趋势,应进一步发挥作用。
第六章:结论与政策建议。本文在总结全文基础上,提出以下政策建议:在企业履行社会责任的内部机制安排方面,关键是建立科学的社会责任公司治理,形成更加有利于企业履行社会责任的治理机制,从而更加有利于减贫。在推动企业履行社会责任和减缓贫困外部机制安排方面,主要是加强减贫的制度建设,建立更加有效的减贫战略和对策,包括进一步完善财政转移支付制度、建立健全农村社会保障体系和公共服务体系、进一步完善教育制度、完善土地、户籍等相关制度、进一步健全推动中小企业发展制度等;建立健全促进企业社会责任的相关法律政策体系;培育非政府组织等第三方中介组织;完善社会责任评价体系等。
Poverty alleviation is always a major challenge for human. In poverty alleviation process, the enterprise has played an increasingly important role. This paper studies corporate social responsibility(CSR) and poverty alleviation issues, analyzes CSR and ways of the CSR impact of poverty alleviation, focusing on mechanism and effects of CSR for poverty alleviation, and compares the different poverty alleviation modes among enterprise, government and NGO. The paper is divided into six chapters.
Chapter I: Introduction. The main content includes the objective and tasks of the paper, the background and significance of the topic, review of the research on CSR and poverty alleviation, research framework, research method, innovations and possible shortcomings.
Chapter II: Theoretical analysis of the relation between CSR and poverty alleviation. This chapter is the theoretical basis for the paper, focusing on establishing the theoretical analysis framework. First section defines a few basic concepts, including CSR, poverty, poverty alleviation, etc., This paper puts forward its understanding of CSR, CSR is the responsible enterprise behavior of pursuit of maximizing the integrated value, that is, in the operation process, while pursuit profit and complete the core social functions, enterprise should care and manage the operation impact to stakeholders and natural environment effectively, to pursuit maximization of the integrated value of enterprise, society and environment, to achieve sustainable development finally. The paper believes the essence of poverty is the lack of resources, ability and opportunities. The paper analyzes external effects, the indirect mechanism of CSR to poverty alleviation in the process of enterprise development mainly dues to positive external effects. Section II analyzes the CSR and poverty alleviation theory, from the impact of CSR and corporate performance, CSR and social benefits. In this section, the theory of causes of poverty and poverty reduction modes were also analyzed. Section III analyzes the mechanism between CSR and poverty alleviation, including direct and indirect mechanisms, highlighting the point that linked intrinsic motivation between CSR and poverty alleviation is a win-win. In the indirect mechanism, CSR has positive external effects on poverty alleviation from economic growth, creating jobs, increasing tax revenue and environment protection. In the direct mechanism, enterprises directly engage in poverty alleviation, primarily through the production elements poverty alleviation, projects poverty alleviation, concepts, ideas and policies poverty alleviation, etc., all of this has positive impact on poverty alleviation.
Chapter III: Indirect effects of CSR and poverty alleviation mechanism analysis. From the empirical point, this chapter studies CSR effect to economic growth, creating job opportunities and tax contribution in its own development process, and thus a positive impact on poverty alleviation. The empirical research shows that enterprises contribute great in economic growth, and thus to poverty alleviation. From the absolute level, in the decrease of 2.7258 million in poverty population and 3.2563% in the poverty rate due to the 1 trillion increase in GDP, and in the decrease of 37.438 million in poverty population and 4.4772% in the poverty rate due to the 1 thousand RMB increase in per capita GDP, there is 74.03% contribution by CSR. From the relative level, in the 0.9573% decrease of poverty population and 1.0177% reduction of poverty rate due to 1% increase in GDP, and in the 1.0860% decrease of poverty population and 1.1535% reduction of poverty rate due to 1% increase in per capita GDP, there is 74.03% contribution by CSR. Manufacturing, wholesale and retail industry, and resource-intensive enterprises play a more significant role in poverty alleviation. Enterprise supplied the majority of jobs, when raising the employment rate of the community, also increased the income of the poor and increased their opportunities and capabilities. From absolute level,in the 43.084 million decrease in poverty population and 5.3429% decrease in poverty rate due to the increase of 1 hundred million people employed, there is 45.12% contribution by CSR. From relative level, in the 3.5918% decrease in poverty population and 3.8807% decrease in poverty rate due to the 1% increase of people employed, there is 45.12% contribution by CSR. Rural area enterprises, private and township enterprises and the manufacturing and construction enterprises often play a greater role in poverty alleviation. When creating job opportunities, enterprises provide vocational training,“learning by doing”opportunities, which improves their ability and also has an important role in poverty alleviation. From the revenue perspective, the corporate tax has a more than 70% proportion of total revenue expenditure. Therefore, the enterprises creating revenue contribution to poverty alleviation is through financial expenditure on the contribution to economic growth, poverty alleviation expenditure for capital investment, and government transfer payments and other ways to show. In addition, enterprise fulfilling their environmental responsibilities, operating micro-credit can also have a positive impact on poverty alleviation.
Chapter IV: Direct effects of CSR and poverty alleviation mechanism analysis. Enterprise directly engaging in poverty alleviation is an important issue of CSR, and plays an important part in Chinese poverty alleviation strategy. From the four areas corporate donations to poverty alleviation, enterprise projects to poverty alleviation, production factors to poverty alleviation, ideas and policies to alleviate poverty, this chapter studies the direct impact of CSR to poverty alleviation. Corporate donation to poverty alleviation means the enterprise giving money to poor people or poor areas, which has a direct and quick effect to poverty alleviation. But it is hard to enhance self-development ability of poor people. Enterprise project to alleviation poverty means the enterprise build some projects to help the poor to get self-reliance ability, which has many advantages. But it is easily leads to wrong targeting in operation process. Production factor to poverty alleviation is a "blood type" poverty alleviation, which can improve the poor to get self-ability. But it also faces many challenges and problems. Ideas and policies to reduce poverty is hard to play a key role because of the poor’s thinking, corporate self-interest, and market economy system.
Chapter V: Comparison of the poverty alleviation modes among enterprise, government and NGO. In strategic positioning, the main difference is motivation and objectives. Corporate motivations is moral motivation, legal requirements, economic motives and political motives, government poverty alleviation functions can be divided into political functions, economic functions, cultural functions and social functions, NGO poverty alleviation motives can be divided into public service motivation and volunteer motivation. Corporate objectives of poverty alleviation can be summed up as economic goals and non-economic objective, the government objective of poverty alleviation often has macro and global awareness, NGO’s goals of poverty alleviation can be classified into different areas, but primarily involve the public welfare. In the organization, the main difference lies in the structure and model. Enterprise organization for poverty alleviation varies by different size, our government poverty alleviation organization has the vertical and horizontal management systems, NGO organization usually has governmental and hierarchical feature. Enterprise’s organization model of poverty alleviation can be divided into "philanthropist type" approach and "entrepreneurial"approach, government has government subsidized loans, work for dole, and budgetary funds, NGO’s organization model of poverty alleviation can be divided into "bridge-type" and "professional-type" approach. In the effectiveness, enterprises have profit, product, service and industrial capital resources, the main source of government funds is the fiscal poverty alleviation funds, fixed-point anti-poverty funds and east to west alleviation funds, NGO depends on donations from individuals, enterprises and government. In general, funds efficiency in enterprise, NGO and government is different. In the primary period of reform and opening up, the government system of innovation of poverty alleviation is stronger than enterprises and NGO, but today, NGO and business system innovation ability is growing rapidly, which should play its role further.
Chapter VI: Conclusions and suggestions. Based on the research result, this chapter put forward some suggestions from both macro point and micro point. In the internal mechanisms arrangements of CSR,the key is to establish scientific CSR corporate governance, to create more conducive governance to CSR, and thus to poverty alleviation. From macro point, the key is to step up poverty-reduction system, to establish a more effective poverty reduction strategies and measures, including to improve the fiscal transfer payment system, establish a rural social security system and public service system, further improve education system, improve the land, household registration system and related mechanism, to further improve the system for SMEs development, establish and improve the legal and policy system of CSR;take great efforts to cultivate NGO and other third-party organizations; establish and improve the CSR evaluation system.
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