P1知識點：企業(yè)社會責任（CSR）

企業(yè)社會責任（Corporate social responsibility,簡稱CSR）是指企業(yè)在創(chuàng)造利潤、對股東承擔法律責任的同時，還要承擔對員工、消費者、社區(qū)和環(huán)境的責任，企業(yè)的社會責任要求企業(yè)必須超越把利潤作為目標的傳統(tǒng)理念，強調要在生產過程中對人的價值的關注，強調對環(huán)境、消費者、對社會的貢獻。

The idea that businesses have a role in society as well as in making money for shareholders is not a new one. Although a business organisation primarily exists to make a return for its investors, a number of other purposes might also apply. It might want, for example, to be a good employer, to behave responsibly, to deal fairly with suppliers and customers, etc. In some cases, in addition to all of these, some believe that businesses have a wider responsibility to society in general. They may believe that because businesses benefit from the support of society, they, in turn, have a responsibility to contribute to the welfare of society.

Accordingly, some businesses adopt a range of measures that are designed to benefit society more widely than existing just for the maximisation of shareholder value, important though that is. CSR initiatives generally include a range of community initiatives, including donating money to charities, helping non-governmental organisations, perhaps with the donation of staff time or excess inventory, providing staff expertise to local good causes, allowing a range of stakeholders to have input into key strategic decisions, social and environmental impact management and similar other initiatives.

It is thought that CSR can have an important role in how a business is positioned in its environment. Just as a number of strategic analysis tools (such as Michael Porter’s five forces framework) can describe how a company is strategically positioned, the ethical reputation that a business has is also thought to be important in its overall strategic positioning. So society’s view of a company, and hence its willingness to engage with the company, is partly dependent upon its ethical reputation over many years. CSR measures are thought to be one important way of influencing this.

十大原則

人權

1 企業(yè)應在其所能影響的范圍內支持并尊重對國際社會做出的維護人權的宣言。

2 不袒護侵犯人權的行為、勞動。

3 有效保證組建工會的自由與團體交涉的權利。

4 消除任何形式的強制勞動。

5 切實有效地廢除童工。

6 杜絕在用工與職業(yè)方面的差別歧視。

環(huán)保

7 企業(yè)應對環(huán)保問題未雨綢繆。

8 主動承擔環(huán)境保護責任。

9 推進環(huán)保技術的開發(fā)與普及。

反腐敗

10 積極采取措施反對強取和賄賂等任何形式的腐敗行為。