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什么樣的企業(yè)叫“有良心的企業(yè)”

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2016/12/09 16:48:31 字體:

P1知識(shí)點(diǎn):企業(yè)社會(huì)責(zé)任(CSR)

企業(yè)社會(huì)責(zé)任(Corporate social responsibility,簡(jiǎn)稱(chēng)CSR)是指企業(yè)在創(chuàng)造利潤(rùn)、對(duì)股東承擔(dān)法律責(zé)任的同時(shí),還要承擔(dān)對(duì)員工、消費(fèi)者、社區(qū)和環(huán)境的責(zé)任,企業(yè)的社會(huì)責(zé)任要求企業(yè)必須超越把利潤(rùn)作為目標(biāo)的傳統(tǒng)理念,強(qiáng)調(diào)要在生產(chǎn)過(guò)程中對(duì)人的價(jià)值的關(guān)注,強(qiáng)調(diào)對(duì)環(huán)境、消費(fèi)者、對(duì)社會(huì)的貢獻(xiàn)。

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(quán)

1 企業(yè)應(yīng)在其所能影響的范圍內(nèi)支持并尊重對(duì)國(guó)際社會(huì)做出的維護(hù)人權(quán)的宣言。

2 不袒護(hù)侵犯人權(quán)的行為、勞動(dòng)。

3 有效保證組建工會(huì)的自由與團(tuán)體交涉的權(quán)利。

4 消除任何形式的強(qiáng)制勞動(dòng)。

5 切實(shí)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(yīng)對(duì)環(huán)保問(wèn)題未雨綢繆。

8 主動(dòng)承擔(dān)環(huán)境保護(hù)責(zé)任。

9 推進(jìn)環(huán)保技術(shù)的開(kāi)發(fā)與普及。

反腐敗

10 積極采取措施反對(duì)強(qiáng)取和賄賂等任何形式的腐敗行為。

我要糾錯(cuò)】 責(zé)任編輯:小明

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