企業(yè)倫理學(xué)（原書第5版） 課件 第5章　企業(yè)社會(huì)責(zé)任

ChapterFive:CorporateSocialResponsibilityCopyright?2021McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.CorporateSocialResponsibility1Businesshastotakeaccountofitsresponsibilitiestosocietyincomingtoitsdecisions,butsocietyhastoacceptitsresponsibilitiesforsettingthestandardsagainstwhichthosedecisionsaremade. SirAdrianCadburyChapterObjectives1Afterreadingthischapter,youwillbeableto:Definecorporatesocialresponsibility.Describeandevaluatetheeconomicmodelofcorporatesocialresponsibility.Distinguishkeycomponentsofthetermresponsibility.Describeandevaluatetheeconomicmodelofcorporatesocialresponsibility.ChapterObjectives2Describeandevaluatethestakeholdermodelofcorporatesocialresponsibility.Describeandevaluatetheintegrativemodelofcorporatesocialresponsibility.ExplaintheroleofreputationmanagementasmotivationbehindCSR.EvaluatetheclaimsthatCSRis"good"forbusiness.Introduction:CorporateSocialResponsibilityThischapteraddressescorporatesocialresponsibility(CSR)andhowfirmsopttomeetthisperceivedresponsibility.Businesseshaveasocialresponsibilitytoobeythelaw.Economically,businesseshaveasocialresponsibilitytoproducethegoodsandservicessocietydemands.Thereareambiguitiesinvolvedineachofthethreetermscorporate,social,andresponsibilities.TheprimaryquestionofCSRistheextenttowhichbusinessesandthemanagerswhorunthemhaveethicalresponsibilitiesbeyondproducinggoodsandserviceswithinthelaw.EthicsandSocialResponsibility1Thewordsresponsibleandresponsibilityareusedinseveraldifferentways.Onemeaningattributessomethingasacauseforaneventoraction.Inasecondsense,toberesponsibledoescarryethicalconnotations.Whenabusinessisresponsibletosomeoneorforsomething,itmeanswhatabusinessethicallyoughtorshoulddo.Productsafetyandliabilitylawsinvolvethesemeaningsofbeingresponsible.Corporatesocialresponsibilityreferstotheethicalexpectationsthatsocietyhasforbusiness.Ethicalresponsibilitiesarethosethingsthatweought,orshould,do,evenifsometimeswewouldrathernot.EthicsandSocialResponsibility2Philosophersoftendistinguishthreedifferentlevelsofethicalresponsibilitiesonascalefromlesstomoreobligatory.Ethicalresponsibilitiestodogood.Volunteering.Sponsoringacharityevent.Preventharm.GoodSamaritan.UserenewableenergyDonotcauseharmtoothers.Adutyoranobligation.Enforcedbylegalpunishment.EthicsandSocialResponsibility3Thestrongestsenseofresponsibilityisnottocauseharm.Evenwhennotexplicitlyprohibitedbylaw,ethicsdemandswenotcauseavoidableharm.Overridesbusiness’spursuitofprofit.Istherearesponsibilitytopreventharm?Amoreinclusiveunderstandingofcorporatesocialresponsibilitywouldholdthatbusinesshasaresponsibilitytopreventharm.Istherearesponsibilitytodogood?Mostwide-ranging,standardofCSRholdsthatbusinesshasasocialresponsibilitytodogoodthingsandtomakesocietyabetterplace.Philanthropyisnotsomethingthateverybusinessoughttodo.EthicsandSocialResponsibility4Therearecompetingunderstandingsofcorporatesocialresponsibilityandmanagement’sroleinfulfillingtheseresponsibilities.ThenarroweconomicmodelofCSRdirectsmanagerstomaximizeprofitandshareholderwealthwithinlegallimits.Thestakeholdermodelassetsthatneitherabusinessnortheemployeesareexemptfromordinaryethicalresponsibilities.TheintegrativemodelofCSRsaysthatpartofthemanagerialresponsibilitytoshareholdersistoservethesocialgood.Figure5.1:ModelsofCorporateSocialResponsibilityAccessthetextalternativeforslideimage.CorporateSocialResponsibility2Corporationsarepeople. MittRomneyEconomicModelofCSR1Thegeneraldefinitionofthetermcorporatesocialresponsibility(CSR)

istheethicalresponsibilitiesthatabusinesshastothesocietyinwhichitoperates.Fromaneconomicperspective,abusinessisaninstitution.Bydoingthis,thebusinessiscreatingjobsandwealththatprovidefurthersocialbenefits.Thelawcreatedaformofbusinesscalledacorporation,whichpromotestheseeconomicendsbylimitingtheliabilityofindividualsfortherisksinvolvedintheseactivities.EconomicModelofCSR2Holdsthatbusinesses’solesocialresponsibilityistofulfilltheeconomicfunctionstheyweredesignedtoserve.Managersareemployees,oragents,ofthoseownersandmustworktofurthertheowners’interests,primarilybymaximizingprofits.ManyobserversidentifythisperspectiveasthedominantmodelofCSRandrefertoitas"managerialcapitalism."Placesshareholdersatthecenterofthecorporation.Managershaveaprimaryresponsibilitytopursueprofitwithinthelaw.Corporationsareexpectedtoobeylegalmandates.EconomicModelofCSR3Businesshasnosocialresponsibilitiesbeyondtheeconomicandlegalendsforwhichitwascreated.Friedmansuggeststhatmanagersfulfilltheirethicalresponsibilitybyincreasingshareholderwealthandpursuingprofit.Thiscommonviewofcorporatesocialresponsibilityhasitsrootsintheutilitariantraditionandinneoclassicaleconomics.Withinthisdominanteconomicmodel,thereisroomtopursuesocialresponsibilities.EconomicModelofCSR4Businessisfreetocontributetosocialcausesasamatterofphilanthropy.Itbuildsgoodwilland/oragoodreputation,providestaxdeduction,andbuildsgoodwilloragoodreputationwithinthecommunity.SomesupportcausesthathavelittleornobusinessorfinancialpayoffasamatterofgivingbacktotheircommunitiesTheeconomicmodelinwhichbusinesssupportforasocialcauseisdonesimplybecauseitistherightthingtododiffersfromthereputationalversiononlyintermsoftheunderlyingmotivation.StakeholderModelofCSR1Businessesexistwithinawebofsocialandethicalrelationshipsandcreatevalueforarangeofstakeholders.NormanBowiearguesthatbusinesshasanethicaldutytorespecthumanrights.Itisthe"moralminimum"thatwecanexpectofeveryperson.Theobligationtocausenoharmoverridesotherethicalconsiderations.Ifmanagerscomplywiththemoralminimum,theyshouldmaximizeprofits.StakeholderModelofCSR2StakeholdertheoryRecognizesthateverybusinessdecisionaffectsawidevarietyofpeople,benefitingsomeandimposingcostsonothers.Thestakeholdermodelsimplyacknowledgesthisprincipleandpointsoutthatotherethicaldutieshaveanequalclaimonmanagerialdecisionmaking.AcknowledgesthisfactbyrequiringmanagementtobalancetheethicalinterestsofallaffectedpartiesLikeutilitarianism,itasksmanagerstoconsidertheconsequencesofitsdecisions.Socialresponsibilityrequiresdecisionstoprioritizecompetingandconflictingresponsibilities.Becausestakeholdertheoryrecognizesthatsomestakeholdershavedifferentpowerandimpactondecisionsthanothers.CorporateSocialResponsibility3MaketheWorldaBetterPlace. BenandJerry’scorporatemissionstatement.IntegrativeModelofCSRShouldbusinessbeexpectedtosacrificeprofitsforsocialends?Thereareorganizationsthatpursuesocialendsastheverycoreoftheirmission,suchasnonprofits.Somefor-profitorganizationshavesocialgoalsasacentralpartofthestrategicmission.Becausethesefirmsintegrateeconomicandsocialgoals,theyareusingtheintegrativemodelofCSR.Therearenoclaimsthateverybusinessshouldadopttheprinciplesofbenefitcorporations.Benefitcorporationsshowprofitisnotincompatiblewithdoinggood,andthereforethatonecandogoodprofitably.Othersarguesustainabilityisrelevanttoeverybusinessconcern.TheImplicationsofSustainabilityAsatopicwithinCSR,sustainabilitymeansafirm’sfinancialgoalsmustbebalancedagainst,andmaybeoverriddenby,environmentalconsiderations.Defenderssayalleconomicactivityexistsinabiospherethatsupportsalllife.And,theyarguethatthepresentmodelofeconomics,andespeciallythemacroeconomicgoalofeconomicgrowthisalreadyrunningupagainstthelimitsofthebiosphere'scapacitytosustainlife.Fromthisperspective,successmustbejudgedbythefinancialbottomline,aswellastheecologicalandsocialbottomlines.Acorporatesustainabilityreportprovidesallstakeholderswithfinancialandotherinformationregardingafirm’seconomic,environmental,andsocialperformance.CorporateSocialResponsibilityWearenotinbusinesstomakemaximumprofitforourshareholders.Weareinbusiness…toservesociety.Profitisourrewardfordoingitwell.Ifbusinessdoesnotservesociety,societywillnotlongtolerateourprofitsorevenourexistence.KennethDayton,formerchairoftheDayton-HudsonCorporationExploringEnlightenedSelf-InterestArethereotherreasonsbesidesself-interestandeconomicsforabusinesstoengageinsociallyresponsibleactivities?CSRcanimpactafirm’sreputationwithinacommunity.Theproblemwithafocusonreputationisthatsocialresponsibilitythencanbecomemerelysocialmarketing.Thepracticeofattendingtothe"image"ofafirmisreferredtoasreputationmanagement;failuretodosomightbeapoorbusinessdecision.CompaniesmaybechallengedforengaginginCSRactivitiessolelyforthepurposeofaffectingtheirreputations.Therearemanyaspectsofafirm’sreputation.Itcanbewell-respectedforitsproductsandservices,foritsfinancialperformance,asagoodplacetowork,andasagoodcorporatecitizen.Ifafirmdevelopsabadreputation,itcancreatesignificantbarrierstobusinesssuccess.ExploringEnlightenedSelf-Interest1Isgoodethicsalsogoodbusiness?Enlightenedself-interestpresumesitis,oratleastcanbe.Theoristscontinuetodisputewhetherethicaldecisionsleadtomoresignificantprofitsthanunethicaldecisions.Thereisageneralagreementthatethicspaysoffinthelongrun,buthowtomeasurethatpayoffisthechallenge.Oftenthemeasurementofagoodreputationisnotevidentorobvious.Isthereabusinesscaseforreturnoninvestmentfromethics?Evidencesaysyes,butthedominantthinkingisthat,ifitcannotbemeasured,itisnotimportant.ExploringEnlightenedSelf-Interest2Measurementiscriticalastherearedetractors.DavidVogelfromBerkeleycontendsthatfirmswithstrongCSRmissionsserveanichemarketofconsumersandinvestors.Arguesthatcontrarytoaglobalshiftinthebusinessenvironment,CSRinsteadshouldbeperceivedasjustoneoptionResearchconcludesthatitdoespayforbusinessesinemergingmarketstopursueawiderroleinenvironmentalandsocialissues.Studiesfindthereareanumberofexpected—andmeasurable—outcomestoethicsprogramsinorganizations.ConclusionThischaptersoughttoanswerthequestionofwhetherthereexistsasocialresponsibilityofbusiness.Severalsourceswereproposed.Responsibilitymaybebasedinaconceptofgoodcorporatecitizenship,asocialcontract,orenlightenedself-interest.Thechapterexploredthechallengeofho