The Effect of Corporate Social Responsibility on Employees' Organizational Commitment i
面试坐姿礼仪英语
面试坐姿礼仪英语几轮下来，职场面试者发现与面试官交谈，特别是与多位面试官交谈时，会有莫名的紧张感。
于是坐立不安，手脚不听使唤，无法专心回答面试官的问话，导致整场面试糟糕透了。
这些举动肯定都被面试官看在眼里，结果可想而知。
以下是面试坐姿礼仪英语，欢迎阅读。
One, job interview position position1. Sitting and sitting position. If the interviewer makes you sit down, you don t have to say, sit down. Keep an air of decency. Don t make any noise when you are seated. During the interview, the body should not be moved at will, the hands should not be redundant, the legs should not shake repeatedly, these are the performance of lack of breeding and arrogance. Because some people are nervous, unconsciously by hand touch hair, ears, cover their mouth to speak, even though youare careless, but the interviewer may be so, don t think you talk attentively, will doubt the truth of your words.2. Different gender, the etiquette requirements for the interview are different. When a man is seated, his feet should be at least a fist at a distance between his knees, and his hands can be placed on top of his or her knees. If he is wearing a formal suit, he should unbutton his jacket.3. When a woman enters her seat, her legs are closed and she is inclined to one side, her feet may be slightly different, if the legs are tilted to the left, the right foot is left behind her left foot. If the legs are tilted to the right, the left foot is placed on the right foot. In this way the other side looks at the feet from the front, the legs are a little bit, the leg lines are longer, also appears rather elegant. If a woman is wearing a dress, she should sit at the hem of her seat before she enters the seat. After sitting down, she will sit upright, with a straight head and a straight head. After sitting, the body usually occupies 2/3 of the seat, two palms facing down, naturally placed on two legs, two legs naturally put, two knees together, face with a smile to maintain natural relaxation.Interview conversation, distance etiquetteJob interviewers enter the interview room and get usedto leaning on the chair. Because the interviewer was very cordial, the interviewer slowly became more easily and began to tell his yearning for this job, when it comes to exciting place, will involuntarily lean closer together. Looking at the excited speaker and spittle interviewee, the interviewer seems embarrassed, and the interviewer has been disrespectful.In order to communicate with others, is the purpose of talking to do talking happily, besides should pay attention to the content of the talk, also should pay attention to keep a certain distance with the examiner, so as to let the other side to hear and understand. Western European countries from the perspective of health research, when people speak, can produce about 170 droplets, can wave 1 meter far, as far as 1.2 meters, the cough can discharge 460 droplets, as far as can spit out nine meters, let alone a sneeze can produce how many germs. That is to say, it is also polite to keep talking at a proper distance.Keep your distance properEtiquette says that it is clearly rude to say that you are too far away from each other and that you will be mistaken for your reluctance to be friendly and close to him. But if you get too close to a conversation, you ll accidentally splash your faceon someone else s face, which is the most awkward. Therefore, in terms of etiquette, it is most appropriate to keep one or two personal distance with the examiner. In doing so, they both make each other feel intimate and at the same time maintain a certain social distance , which is also the most comfortable in people s subjective feelings.It s more effective to keep a distanceIn a job interview, people as a whole image, the two sides talk to convey information, not only on language, but also rely on body language to play charm, such as hand movements, changes in facial expressions. Aesthetics tells us that distance produces beauty. The explanation is that distance can play a role in the conversation. Choose the best position and the best distance to play better.The interview conversation, whether from a health point of view or from the perspective of civility to consider, should keep a certain distance with people, so that is good for everybody s health, is good for both sides. If you suddenly want to sneeze and clear your throat, turn around and act . It s best to take out a handkerchief or napkin to cover your mouth and apologize to get the interviewer3. Be polite and leave politeAfter the interview is over, be polite to get up. The most important thing for standing up is to be steady, quiet, natural, and never make any noise. The seat usually enters the seat on the left, and can be withdrawn from the left when standing up. Normally we sit chair, it has the special provision of attendance, entered the room sat by the left, standing also want to stand on the left side of the chair, be it sat or stood up and don t make any noise at all.Job guidance: be careful when hiring an interviewerSome people say that Chinese companies are recruiting and training of human resource management is well done, most of the problems can be recruitment and training, up to now, the candidate s interview still is the enterprise human resources management a very important content in recruitment, because can t completely by a person to apply for material and the written record will be able to make clear and accurate judgment. Intuitive impression of the interviewer and the interview and can be adjusted according to situation assessment on the interviewer s direction and content will help to a person for a more complete and impartial evaluation, to fully guarantee the effect of corporate recruiters.For job interviews, there is a lot of emotion when itcomes to interviewing employees or managers who are often interviewers. The employee regrets that taking part in a lot of business interviews will often have some very weird things happen, obviously better than the other person, but the final admission is someone else. And managers to sigh with emotion: why every time finally from a lot of candidates in the selection of eligible there are always a few even through the probation period must be eliminated, at the same time, also in the trance think of those who didn t pass the interview candidates more suitable candidate has not been excavated.This shows that there is a problem in hiring and interviewing. According to my years of working in HR practice and providing HR management consulting and training for enterprises, I have summarized some of these problems.An unprofessional interviewer s question is unstructured The most problems that occur during the interview process are the obvious manifestation of the lack of professionalism in the recruitment and interviewing staff.(I) repeat the questionRepeat questions are common in the process of initial interview and re-examination. The examiners may not know the initial test well, and it is easy to ask the same questions asthe first interview. , of course, these problems must be examiners are concerned about the problems, such as personal study, work, work performance, work before leaving reason, to apply for the understanding of the company, etc., but this clearly goes against the real meaning of the second interview, which further deeply evaluate candidates. Wasted valuable time on both sides, the interview to make the examiner check applicant is more important is time nervous, candidates can reveal itself in response to the problems in specialty in the interest of time had to be in a hurry, so as to effect the second-round exam.(2) missing important informationMany corporate interview questions do not have rigorous and meticulous preparation, but show a great arbitrariness. So, when you ask a question, it often happens. Interviewers often pester candidates actually less important questions, candidates are repeatedly explain, waste a great deal of time and energy, but ignores the more important content and information, and affect the overall understanding of the candidates.(3) to raise a non-issueThe casualness of the interview is also reflected inquestions that have nothing to do with the interview. Some of the questions even involve the applicant s personal privacy, which can be awkward for both parties. Because of the interviewers professional range, educational level and comprehensive quality, such as: why did you get divorced? Why aren t you married? Such questions have occasionally occurred, and the interviewer has been happy with his words.(4) uncertainty of the problemAgain, the question posed by the interviewer is not certain, and such faults occur frequently in my work. Interviewers often ask only questions about the candidate s past work experience, while different job candidates have different working experiences. Examines different people with different questions, such as using different formats of a ruler to measure the height of different people, at last the result of the interview also can t again according to the enterprise standard to do the same choice, so it is easy to cause unfair to the candidates.2. The halo effect that the interviewer cannot avoidJob interview basic standardization and quantification, and many times interview results basically comprehensive literacy has much to do with the interviewer, but manyinterviewers first could not overcome their own many human weaknesses.(1) the interviewer s own preferenceIt is also the most difficult thing to avoid in job interviews in many companies for the interviewer to evaluate people according to their preferences. For example, an interviewer is very interested in a degree, and he must be very interested in the high school calendar. Before the interview begins, the lower one is sure to lose one point. Or another interviewer is a market, a person of origin, often a bit of favor to the articulate person, while ignoring the characteristics and requirements of the current employer.(2) preoccupationA preconceived idea is that the interviewer has a more fixed impression of the applicant at the beginning of the interview. This impression is hard to change in a short time. For example: the interviewer s first impression of the applicant is honest and friendly, so if I found the candidate s first lie, will think is honest or excessive tension, is forgivable. And if the interviewer s first impression of the applicant is flattering and hypocritical, so if I found the candidate s first lie, will think is habit or intentional, is unforgivable.(3) cover the surface with a pointInterviewers often make an overall judgment on the merits of a candidate. For example, when a candidate shows great software development skills during the hiring of a project leader, the interviewer may mistake him as the right person for the project development manager. But in fact, it is more important to have team coordination and project management skills, not just software development capabilities, to be responsible for project development.3. The interviewer did not record or record the interview in timeIt is necessary to make proper and timely records during the interview process. But many in the process of the interview, the interviewer is just in the candidate s interview progress made a general review on the nature of the overall record, usually only a few pen, is simply nothing to write, even remember in my mind, such as all the same after the interview again. Such practices when applicants less problem is not very big, but at the same time to interview a few same job applicants, the interviewer often can only to the first and the last one is impressive, and the impression of other candidates is fuzzy. After the interview, only the vague impression in theinterviewer s mind and a few simple general comments, to classify the applicant, the decision to make a choice, obviously, is not accurate and accurate. At the same time, it is not conducive to post-mortem supervision and summary interview results.4. Ignore job applicants motivationThe study of motivation is an important part of the job interview that has not been accurately designed. Many interviewers focus their energies on examining the applicant s professional knowledge, business skills and performance, while not caring about the employee s motivation.If a candidate is applying for a job only for a living guarantee, he will try to conform to the interviewer s preferences and hide his preferences and values. At the same time is more serious is that if you don t have good employees work motivation will lack of initiative to work and often in a negative state, this negative working condition will become an obstacle to the management, assessment, incentives. Good work motivation is to their own development needs (including constantly learning and practice, improve their knowledge level) and apply for the position of enterprises need to be in harmony are an organic whole common developmentintention, including identification of the corporate culture, values and development direction and appreciated and live in harmony and enterprise staff and common progress of the prepared). Firstly, employees should like this job, and secondly, they like the company, so we can think his motivation is good. Of course, encouraging good work motivation isn t about erasing the material needs of employees for life support, but rather about which is more important. Employees who only pursue material interests must not be good employees, especially in today s increasingly advanced knowledge economy.5. The behavior of the interviewer causes the applicant to be dissatisfiedThe questions asked by the interviewer are not level, the interview time is not observed, the interview is not uniform and so on. The interview process is not only a process of choosing a candidate, but also the process of selecting a company. Even if the company is looking for a candidate, the applicant may not necessarily value the enterprise. Applicants will have a deeper understanding of the company during the interview process. The interview schedule, the environment of the interview and the quality of the interviewer will give theapplicant an overall impression of the company, which directly influences the applicant s understanding of the enterprise.6. The experience of the interviewerAs the enterprise standard of choose and employ persons, the interview process, the uncertainty of the interviewer, hire the importance of the result of the interview, etc., most of the time a lot of interviewers often rely on past experience to applicant s judgment and evaluation, much a few minutes to the end of the interview, a lot of the interviewer also smug, think oneself is very great, in fact, this is very irresponsible behavior to applicant and enterprise.This is precisely because of the human resource management recruitment interview method these fatal weaknesses and mistakes make the job interview a piece of chicken in the enterprise recruitment appraisal. No, no, no. But every time the result of the interview is only for applicants of a probably understanding, so we have to further investigate during the probation period, leading to the company s new employees trial cost increase, also make the company into a lower productivity, important customer loss, the disclosure of risk. At the same time, the low efficiency recruitment will further affect the company s human resource managementconstruction and operation, and reduce the level of human resource development.Therefore, sincerely hope that all enterprises, all the workers to keep in mind that human resource management: the enterprise all work from the beginning of the recruitment, to do a good job of recruiting companies first, to find really suitable for the enterprise, is the foundation of all work! .Job application guide: interview strategy: plan 8 mindsYou got the interview! Great! Don t waste it.I ve interviewed thousands of candidates, and I ve been interviewing for entry-level internships and senior managers. About three-quarters of these people make some low-level mistakes.Of course, I might still choose them. Experts at warn applicants not to let the other person underestimate your abilities and talents because of a bad interview.Here are eight ways to help you perform perfectly in an interview:Make you seem trustworthy. There is no doubt about the importance of this. Making a good first impression and building a good relationship with the interviewer is the key to a successful job interview. What you need to do is smile, makeeye contact, show your enthusiasm, sit on the front of the chair, and call the interviewer... Be yourself, but remember to be your best. We all want to be able to work with people we like and also like us.。
最重要的企业社会责任商务英语作文
最重要的企业社会责任商务英语作文全文共6篇示例，供读者参考篇1The Importance of Corporate Social ResponsibilityHi everyone! Today, I want to talk about something really important – Corporate Social Responsibility (CSR). Even though it may sound like a big and complicated phrase, it's actually about how companies can make the world a better place. Let's explore together!CSR means that businesses should not only focus on making money, but also on helping people and the environment. It's like being a superhero, but for companies! When businesses take on CSR, they show that they care about more than just profit. They care about making a positive impact on society.One crucial aspect of CSR is protecting the environment. Companies should think about how their actions affect nature. For example, they can reduce pollution by using clean energy sources or recycle their waste. By doing these things, they help keep our planet healthy and beautiful for us and future generations.Another important part of CSR is helping people in need. Companies can support charities and donate money or resources to help those who are less fortunate. They can also create job opportunities for people who have a hard time finding work. When businesses do these things, they show that they care about everyone in the community, not just themselves.Moreover, CSR can also mean treating employees well. Companies should provide a safe and fair working environment. They should pay their employees a fair wage and offer good benefits. When employees are happy, they work better, and this benefits both the company and the workers.CSR has many benefits for companies too. When a business is socially responsible, people are more likely to trust and support it. Customers feel good about buying products or services from a company that cares about the world. This can lead to more sales and success for the business.Furthermore, CSR helps companies build a positive reputation. When people see that a business is doing good things, they will want to be associated with it. This can attract talented employees who want to work for a company with values. It can also attract investors who believe in the company's mission.In conclusion, Corporate Social Responsibility is incredibly important. It means that companies have a responsibility to make a positive impact on society and the environment. By protecting the environment, helping people in need, and treating employees well, businesses can contribute to creating a better world. So, let's encourage all companies to be superheroes and embrace CSR!Remember, even as young students, we can also practice CSR in our own lives. Let's recycle, be kind to others, and make choices that are good for the planet. Together, we can make a big difference!篇2The Importance of Corporate Social ResponsibilityHi everyone! Today, I want to talk about something really important called "Corporate Social Responsibility" or CSR. It's all about how companies can make the world a better place by doing good things. Let's dive in!First of all, what is Corporate Social Responsibility? Well, it's when companies take care of the environment, help people in need, and make sure their workers are treated well. It's like beinga good friend to everyone, not just thinking about making money. CSR is about making a positive impact on society.Why is CSR so important? Well, there are many reasons! One reason is that it helps protect our planet. Companies can do things like reducing pollution, conserving energy, and using eco-friendly materials. This helps to keep the air clean, the water fresh, and the animals and plants happy. We all want to live in a beautiful world, right?Another reason why CSR matters is because it helps people who are in need. Some companies donate money or products to charities that help children, families, or animals. They also support education and healthcare programs. This makes a big difference in the lives of those who need help the most. It's like giving a warm hug to someone who is feeling sad.CSR is also important because it creates a better workplace. When companies treat their workers with respect and fairness, it makes them happy and motivated. They work better and feel proud to be part of the company. Imagine a place where everyone smiles and supports each other. That's the kind of place we all want to work in, right?Now, let me tell you about some amazing companies that are doing great things through CSR. One example is a companycalled "EcoTech." They produce solar panels that help generate clean energy. By doing this, they are reducing the use of harmful fossil fuels and fighting climate change. Another example is "Food for All," a company that donates food to homeless shelters and schools. They believe that no one should go hungry, and they are making a difference in many people's lives.But CSR is not just for big companies. Even small businesses can make a big impact. For example, a local bakery can donate bread to a nearby shelter, or a neighborhood store can organize a clean-up day at a local park. Every little act of kindness counts!In conclusion, Corporate Social Responsibility is really important. It's about companies being responsible and caring for the world around them. CSR helps protect the environment, supports people in need, and creates a happy workplace. Whether you are a big or small company, you can make a difference. So let's all work together to make the world a better place!Remember, even as kids, we can practice CSR too! We can recycle, save energy, and be kind to others. Together, we can create a brighter future for everyone.篇3The Importance of Corporate Social ResponsibilityHello everyone! Today, I want to talk to you about something very important - corporate social responsibility. It's all about how businesses can make a positive impact on society. Let's learn more about it!First of all, what is corporate social responsibility? Well, it's when companies take actions to help the community and protect the environment. It means that businesses care about more than just making money. They want to do good things for people and the planet too!Why is corporate social responsibility so important? Let me tell you. When companies give back to the community, they can help people in need. They can support schools, hospitals, and charities. For example, some companies donate money to build schools in poor areas, so that every child can have access to education. Isn't that wonderful?Moreover, businesses can also make a difference by being environmentally friendly. They can reduce waste, conserve energy, and use sustainable materials. This helps to protect our beautiful planet and keep it clean for future generations. Companies can even create products that are eco-friendly, likeusing recycled materials or making biodegradable packaging. Isn't it amazing how businesses can help save the Earth?But wait, there's more! Corporate social responsibility also means treating employees well. Companies should provide a safe working environment, fair wages, and good benefits. They should also give their employees opportunities to learn and grow. When businesses take care of their workers, it creates a happier and more productive workforce.Now, let me tell you about a company that is doing a great job with corporate social responsibility - Sunshine Toys. They make fun and educational toys for children. But they also care about making a positive impact on society. They donate toys to children's hospitals and orphanages, bringing smiles to the faces of children who are going through a tough time. They also use recycled materials for their packaging, reducing waste and helping the environment. Isn't that fantastic?In conclusion, corporate social responsibility is very important for businesses. It allows them to make a positive impact on society and the environment. By giving back to the community, being environmentally friendly, and treating employees well, companies can make the world a better place. So, let's remember the importance of corporate socialresponsibility and support businesses that care about more than just making profits. Together, we can create a brighter future for everyone!I hope you enjoyed reading my essay, and remember, even as young students, we can also make a difference in our communities. Let's always try to do good things and be responsible citizens. Thank you!篇4The Importance of Corporate Social ResponsibilityHello everyone! Today, I want to talk to you about something very important called "Corporate Social Responsibility" or CSR. CSR means that companies should think about more than just making money. They should also think about how their actions affect people and the environment. It's like being a good friend to everyone!Firstly, CSR is important because it helps companies build a positive image. When a company shows that it cares about people and the planet, people will trust and respect it more. For example, if a company donates money to help build schools or protect forests, people will think that it's a good company and want to buy its products.Secondly, CSR can make a big difference in the world. Companies have a lot of power and influence. They can use their resources to help solve important problems, like poverty and pollution. For instance, some companies give food and clothes to people in need. Others make their products in a way that doesn't harm the environment. These actions make the world a better place for everyone.Moreover, CSR can also benefit the company itself. When companies take care of their employees and treat them well, the employees will be happy and work harder. This means the company can be more successful in the long run. Additionally, when companies support local communities and help them grow, the communities will support the company in return. It's like being part of a big family!So, how can we encourage more companies to be socially responsible? First, we can choose to support companies that already care about CSR. By buying their products, we show them that we appreciate their efforts. Second, we can spread the word about CSR and encourage others to get involved. The more people know about it, the more companies will feel the pressure to do the right thing.In conclusion, corporate social responsibility is very important for companies. It helps build a positive image, makes a difference in the world, and benefits both the company and the community. Let's all remember to support companies that care about CSR and encourage others to do the same. Together, we can make the world a better place for everyone!I hope you enjoyed reading this essay. Remember, even as young students, we can make a difference too!篇5The Most Important Thing: Corporate Social ResponsibilityHello everyone! Today, I want to tell you about something very important - corporate social responsibility. It's all about how companies can make the world a better place while doing business.You see, companies are not just about making money. They also have a responsibility to help the community and protect the environment. When companies do good things, we call it corporate social responsibility, or CSR for short.One important aspect of CSR is helping others. Many companies donate money and resources to charities andorganizations that help people in need. For example, some companies build schools and libraries, donate books and supplies to children, and even provide scholarships to talented students who cannot afford education.Another important part of CSR is taking care of the environment. Companies can help by reducing waste and pollution. They can also promote recycling and use renewable energy sources like solar power. By doing these things, companies can protect our planet for future generations.But why is corporate social responsibility so important? Well, when companies give back to the community and take care of the environment, they create a positive impact. They can make a difference in people's lives and make the world a better place. This can also encourage other companies and individuals to do good things too.Let me give you an example of a company that takes CSR seriously. ABC Toys is a famous toy company. They not only make great toys, but they also care about children's education. Every year, they donate toys and books to schools and orphanages. They also organize workshops to teach children about science and creativity. ABC Toys knows that children are the future, and they want to help them succeed.So, how can we encourage more companies to embrace corporate social responsibility? Well, as consumers, we can support companies that care about the community and the environment. We can buy products from companies that have good CSR practices. We can also spread the word and raise awareness about the importance of CSR.In conclusion, corporate social responsibility is very important. It's not just about making money, but also about making a positive impact on the world. Companies can help others and protect the environment. Let's all support and encourage companies to embrace CSR. Together, we can make a difference!Remember, no matter how small we are, we can all do something to make the world a better place.Thank you for listening!篇6The Importance of Corporate Social ResponsibilityHello everyone! Today, I want to talk about something really important - Corporate Social Responsibility (CSR). CSR means that businesses have a responsibility to contribute to society andmake a positive impact. It's like being a good friend and helping others. Let me tell you why CSR is so important!Firstly, CSR helps make the world a better place. When companies take responsibility for their actions and consider how they affect the environment, they can help protect our planet. For example, some companies are reducing pollution by using clean energy sources like solar power and wind energy. They are also recycling and reducing waste. These actions show that businesses care about the environment and want to make it healthier for all living things.Secondly, CSR is about helping people in need. Many companies donate money or products to charities and support projects that improve people's lives. They build schools, hospitals, and provide clean water to communities that need it. Some companies even have programs to help children get an education and support families in difficult situations. By doing these things, businesses show that they care about others and want to make a positive difference in society.Moreover, CSR is good for businesses too! When companies are socially responsible, people start to trust and respect them more. Customers feel proud to buy products from companies that are doing good things for the world. This helps businessesgrow and become successful. Also, when employees see that their company cares about society, they feel motivated and proud to work there. So, CSR not only benefits society but also helps businesses thrive.Now, let me share an inspiring example of CSR. There is a company called "EcoTech Toys" that makes toys from recycled materials. They believe in protecting the environment and creating fun toys for children. They use old plastic bottles and transform them into colorful building blocks and puzzles. By doing this, they reduce waste and show how recycling can be fun. Isn't that amazing?In conclusion, Corporate Social Responsibility is really important. It helps protect the environment, improve people's lives, and make businesses successful. We should all support companies that are socially responsible and encourage others to do the same. Remember, even small actions can make a big difference. Let's work together to create a better world!I hope you found this essay helpful and inspiring. Keep learning and remember the importance of Corporate Social Responsibility.。
企业社会责任报告英语
企业社会责任报告英语IntroductionIn today's society, the concept of corporate social responsibility (CSR) has gained significant attention and become an essential aspect of business operations. As a responsible and ethical entity, our company firmly believes in contributing to society and creating a sustainable future. This social responsibility report aims to present an overview of our company's initiatives, achievements, and future goals in CSR.Environmental Initiatives1. Carbon footprint reduction: Our company has implemented various strategies to reduce our carbon footprint. These include investing in energy-efficient equipment, using renewable energy sources, and encouraging employees to adopt eco-friendly practices such as carpooling and using public transportation.2. Waste management: We have adopted sustainable waste management practices. This includes recycling initiatives, waste reduction programs, and using environmentally friendly packaging materials.3. Water conservation: Recognizing the importance of water conservation, our company has implemented measures to reduce water consumption. We have installed water-saving fixtures, implementedrainwater harvesting systems, and educated employees about responsible water usage.4. Biodiversity conservation: We actively support biodiversity conservation by implementing measures to protect ecosystems. This includes preserving green spaces, avoiding the use of harmful chemicals, and promoting responsible fishing practices.Social Initiatives1. Employee welfare: Our company deeply cares about the well-being of our employees. We provide a safe and healthy working environment, competitive remuneration, and opportunities for professional growth. We conduct regular employee engagement surveys and maintain an open-door policy to address their concerns and suggestions.2. Diversity and inclusion: We believe in fostering a diverse and inclusive workplace. Our company ensures equal employment opportunities for individuals of all genders, races, ethnicities, and backgrounds. We promote an inclusive culture that values and respects each employee's unique perspectives and experiences.3. Community engagement: Our company actively engages with the local community through various initiatives. This includes organizing charity events, volunteering programs, and supporting local educational institutions. We firmly believe in giving back to the community and creating a positive social impact.4. Ethical sourcing: Our company emphasizes ethical sourcing practices and ensures that our suppliers adhere to ethical standards. We prioritize suppliers who demonstrate responsible labor practices, environmentally friendly production, and engage in fair trade.Achievements1. We have successfully reduced our carbon footprint by 25% over the past five years, exceeding our initial target of 20%.2. Our waste management initiatives have resulted in a 40% reduction in waste generation, contributing to a cleaner environment.3. We have implemented water conservation measures, resulting in a 30% reduction in water consumption within our company premises.4. Our employee retention rate has increased to 95% due to our focus on employee welfare, development opportunities, and a supportive work culture.5. We have actively collaborated with local organizations and contributed over 100,000 towards various community welfare programs.6. Our commitment to ethical sourcing has resulted in partnerships with suppliers who share our values and adhere to responsible business practices.Future Goals1. Increase renewable energy usage to achieve carbon neutrality by 2030.2. Expand waste management initiatives to eliminate all non-recyclablewaste by 2025.3. Implement rainwater harvesting systems in all company locations to reduce water consumption by an additional 10%.4. Strengthen initiatives to promote diversity and inclusion by implementing unconscious bias training and establishing employee resource groups.5. Extend community engagement programs to support underprivileged communities and promote education.6. Collaborate with suppliers to ensure that 100% of our products are sourced ethically and sustainably by 2025.ConclusionAs an organization committed to social responsibility, our company strives to create a positive impact on the environment, employees, and the community. We are proud of our achievements so far but recognize that there is always room for improvement. We remain dedicated to our future goals and will continue to work towards creating a sustainable future for all.。
corporate social responsibility
Corporate social responsibilityI. The definition of corporate social responsibility“Corporate social responsibility refers to the responsibility that a corporation has for its stakeholders in its business operation” (Robin, 2005). The concept of corporate social responsibility is based on the concept that business operation must be correspondent to sustainable development concept. The enterprises should not only care about their financial and operating status, but also they have to consider their influence on the society and environment that they are in. The corporate responsibility of an enterprises embodies in: a strong and large enterprises, all the business and management comforting to laws and morality, the investment on community welfare, the social charity and the protection to the environment.II. The examples for corporate social responsibility in ChinaWith the development of China’s economy, more and more enterprises start to take the social responsibility positively. There are three examples as follows.1. The corporate responsibility of BASF CorporationAs a German chemical industry corporation, BASF Corporation entered into Chinese market in 1865. It has been doing a good job in taking corporate responsibility. In environment, BASF Corporation emphasizes on responsibility and the analyses on ecological benefit. It’s a campaign advocating improvement in environment protection, security, health and so on in chemical industry. “In 1992, it has put forward the conception of “responsible actions”” (Pavlos, 2009). In China, it has offer help to university education and community development. In society, BASF Corporation are willing to take the social responsibilities related to its business, including the interactions with its employees, clients, suppliers and the local communities.2. The corporate responsibility of Yili Dairy Corporation GroupAs the biggest daily enterprises in China, Yili Dairy Corporation Group has been taking its social responsibilities. It has help almost 5 000 000 milk farmers grow rich inthe past few years. It has funded 4 000 000 yuan to help those excellent students from poor families in Huhehaote city in 2005. In 2006, the corporation set a youth center in Mongolia to train young people and educate them to improve their ability to get rich in rural areas in China. And in 2008, when Sichuan suffered the great earthquake, Yili Dairy Corporation Group immediately went to disaster-stricken area to help and sent a lot of aids to the area, providing milk for people who needed.3. The corporate responsibility of Suning Appliance GroupSunining Appliance Group is a large appliance enterprises in China. In 2000, it funded 5 000 000 yuan as educational fund for building 2 to 3 Hope primary schools in China. It also took 300 000 yuan to aid freshmen in Universities from poor families. In 2003, when SARS threatened China, the corporation took the lead to fight the disease. It not only took all kinds of measures to prevent the disease, but also it donated 3 000 000 yuan to the government for fighting the disease. It also donated 10 000 to Chines Red Cross. It made great contribution in China’s fighting SARS in 2003.III. The influence of corporate social responsibility on business1.The influence of corporate social responsibility on economic efficiency of enterprisesFirstly, a corporation taking corporate social responsibility is beneficial for its financial performance. Taking corporate social responsibility can not only set a good social image for the corporation, but also it is a pass for the corporation to enter into a bigger market, such as the international market. Secondly, a corporation taking corporation social responsibility can help reduce the cost of operation of the corporation. For example, if a company can take the responsibility in environment protection and improving the people’s life quality, it can avoid the accusation and punishment of the public and the government, thus not being disturbed in production. “Sometimes it may be awarded by the government and get benefits in policy” (Bala, 2009). In a short time, expense means decrease in income, but in a long term, there will be tens even hundreds of returns for the investment.2.The influence of corporate social responsibility on social benefits of enterprisesA corporation taking responsibility can gain good reputation in the society, whichis a kind of immaterial property for the corporation and can set a good image for the corporation to attract more consumers and expand the market. Firstly, a corporation can decrease the supervision and market barriers through taking corporation responsibility. It has been proved that corporations can be given more freedom by the government because of their taking social responsibilities. Secondly, a corporation taking responsibility can add sense of identity form the society, thus decreasing or eliminating public crisis of the enterprise and creating good conditions and opportunities for the development of the corporation. Thirdly, a corporation taking corporate responsibility can set a good image for the corporation and contribute to the development of the corporation. There is no denying that the public usually hold special good impression towards those corporations which positively take social responsibilities and make contributions to the society.3.The influence of corporate social responsibility on vitality of enterprisesThe vitality of an enterprises refers to the ability that a corporation reaches its profit goals and gains development in complicated market environment. The three important elements for the vitality of enterprises are strain force, innovation and competitive force in the open and complicated market environment. The internal stakeholders are mainly employees and shareholders. “When dealing with the relationship between its employees and shareholders, the manager of the corporation has to economy principle and scientific principle, which can make the operating activities of the corporation more efficient, save cost and increase profits for the corporation” (Sandro, 2009). However, this is not enough. The corporation also has to be responsible for its employees and shareholders. Apart from material satisfaction, the mental and emotion satisfaction should also be given to the employees and shareholders. In this way, the employees and shareholder will think they belong to the corporation and try their best to ensure the development of the corporation. Therefore, the corporation can develop steadily in a long time.References:[1] Robin A. Coulter,Linda L. Price,Lawrence Feick,Camelia Micu. The evolution of consumer knowledge and sources of information: Hungary in transition[J]. Journal of the Academy of Marketing Science . 2005[2] Pavlos A. Vlachos,Argiris Tsamakos,Adam P. Vrechopoulos,Panagiotis K. Avramidis. Corporate social responsibility: attributions, loyalty, and the mediating role of trust[J]. Journal of the Academy of Marketing Science . 2009[3] Bala Ramasamy,Mathew Yeung. Chinese Consumers’ Perception of Corporate Social Responsibility (CSR)[J]. Journal of Business Ethics . 2009[4] Sandro Castaldo,Francesco Perrini,Nicola Misani,Antonio Tencati. The Missing Link Between Corporate Social Responsibility and Consumer Trust: The Case of Fair Trade Products[J]. Journal of Business Ethics . 2009。
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Corporate Social Responsibility,Customer Satisfaction, and Market value
1Journal of MarketingVol.70 (October 2006),1–18©2006,American Marketing AssociationISSN:0022-2429 (print),1547-7185 (electronic)Xueming Luo & C.B.BhattacharyaCorporate Social Responsibility,Customer Satisfaction,and MarketValueAlthough prior research has addressed the influence of corporate social responsibility (CSR) on perceived customer responses, it is not clear whether CSR affects market value of the firm.This study develops and tests a conceptual framework, which predicts that (1) customer satisfaction partially mediates the relationship between CSR and firm market value (i.e., T obin’s q and stock return), (2) corporate abilities (innovativeness capability and product quality) moderate the financial returns to CSR, and (3) these moderated relationships are mediated by customer satisfaction.Based on a large-scale secondary data set, the results show support for this framework.Notably, the authors find that in firms with low innovativeness capability, CSR actually reduces customer satisfaction levels and, through the lowered satisfaction, harms market value.The uncovered mediated and asymmetrically moderated results offer important implications for marketing theory and practice.Xueming Luo is Assistant Professor of Marketing, Department of Market-ing, University of Texas at Arlington (e-mail:luoxm@).C.B.Bhat-tacharya is Associate Professor of Marketing, Department of Marketing,School of Management, Boston University (e-mail:cb@).The authors thank Biao He, Khurram Ansari, Thitikarn Rasrivisuth, and Xiaochu Yu for their assistance with data collection and analysis.They also thank the anonymous JM reviewers, Guido Berens, Donald Lichten-stein, F ernado Jaramilo, and seminar participants at the University of Texas at Arlington for their constructive and insightful comments on previ-ous versions of this article.To read or contribute to reader and author dialogue on this article, visit /jmblog.In today’s competitive market environment, corporate social responsibility (CSR) represents a high-profile notion that has strategic importance to many companies.As many as 90% of the Fortune 500 companies now have explicit CSR initiatives (Kotler and Lee 2004; Lichtenstein,D rumwright, and Bridgette 2004). According to a recent special report in BusinessWeek (Berner 2005, p. 72), large companies disclosed substantial investments in CSR initia-tives (i.e., Target’s donation of $107.8 million in CSR repre-sents 3.6% of its pretax profits, General Motors’s donation of $51.2 million represents 2.7% of its pretax profits, Gen-eral Mills’s donation of $60.3 million represents 3.2% of its pretax profits, Merck’s donation of $921 million represents 11.3% of its pretax profits, and Hospital Corporation of America’s donation of $926 million represents 43.3% of its pretax profits). By dedicating ever-increasing amounts to cash donations, in-kind contributions, cause marketing, and employee volunteerism programs, companies are acting on the premise that CSR is not merely the “right thing to do”but also “the smart thing to do” (Smith 2003, p. 52).Importantly, along with increasing media coverage of CSR issues, companies themselves are also taking direct and visible steps to communicate their CSR initiatives tovarious stakeholders, including consumers. A decade ago,Drumwright (1996) observed that advertising with a social dimension was on the rise. The trend seems to continue.Many companies, including the likes of Target and Wal-Mart, have funded large national ad campaigns promoting their good works. The October 2005 issue of InStyle maga-zine alone carried more than 25 “cause” advertisements.Indeed, consumers seem to be taking notice; whereas in 1993, only 26% of people surveyed by Cone Communica-tions could name a company as a strong corporate citizen,by 2004, the percentage surged to as high as 80% (Berner 2005).Motivated, in part, by this mounting importance of CSR in practice, several marketing studies have found that social responsibility programs have a significant influence on sev-eral customer-related outcomes (Bhattacharya and Sen 2004). More specifically, on the basis of lab experiments,CSR is reported to affect, either directly or indirectly, con-sumer product responses (Brown 1998; Brown and D acin 1997), customer–company identification (Sen and Bhat-tacharya 2001), customer donations to nonprofit organiza-tions (Lichtenstein, Drumwright, and Bridgette 2004), and,more recently, customers’product attitude (Berens, Van Riel, and Van Bruggen 2005).Although this stream of research has contributed a great deal of insight, there is still a limited understanding of whether and how CSR affects financial outcomes of the firm, such as its market value. Yet it is important to evaluate CSR’s impact on market value (i.e., stock-based firm per-formance) because a firm’s financial health is the ultimate test for the success or failure of any strategic initiative.Moreover, prior laboratory studies and anecdotal examples are yet to be complemented with a large-scale analysis using secondary data. Indeed, Brown and D acin (1997, p.80) urgently call for research on “how societally oriented activities might bring about positive outcomes for the firm.”Echoing this, Berens, Van Riel, and Van Bruggen (2005)energetically call for research efforts that directly link CSR to stock market performance.Our research responds to this call by investigating the linkage between CSR and firm market value with a longitu-dinal, archival data set. In keeping with contingent linkages between CSR and consumer responses that prior researchers articulated (see, e.g., Bhattacharya and Sen 2004), we do not predict a simple, unconditional relation-ship between CSR and market value. This is because firms are not the same in executing, supporting, and exploiting CSR initiatives in the marketplace (Brown 1998; Sen and Bhattacharya 2001). Specifically, companies may generate different (i.e., positive, nonsignificant, and negative) market returns from CSR under different conditions. For example, Starbucks’s superior brand equity and its successful CSR initiatives with the charity agency CARE are due, at least in part, to its superior product quality, innovative skills, and ability to obtain and sustain customer satisfaction over time. In contrast, many companies find that CSR results in nega-tive financial returns because of the added costs of making extensive charitable contributions and the diverted attention from improving product quality that would have allowed them to better satisfy customer needs and wants (McGuire, Sundgren, and Schneeweis 1988; Sen and Bhattacharya 2001). Thus, the research questions in this study are as fol-lows: (1) Under what conditions do CSR initiatives result in positive financial performance? and (2) Does customer sat-isfaction matter in the relationship between CSR and firm performance?To address these questions, we develop and test a con-ceptual model that proposes that CSR initiatives enable firms to build a base of satisfied customers, which in turn contributes positively to market value. Specifically, we pre-dict that customer satisfaction partially mediates the rela-tionship between CSR and market value. Although extant marketing literature has addressed the direct impact of cus-tomer satisfaction on firm shareholder value (e.g., Ander-son, Fornell, and Mazvancheryl 2004; Fornell et al. 2006), the mediating role of customer satisfaction in the financial contribution of CSR has been ignored. In this study, we explicitly theorize this role and argue that building cus-tomer satisfaction represents part of the underlying mecha-nism through which the financial promises of CSR are capitalized.Furthermore, we explore the boundary conditions under which firms may derive positive or negative market value from CSR. Drawing on various theoretical bases, we argue that firms that have better inside-out corporate abilities (i.e., product quality and innovativeness) to begin with tend to generate more market value from outside-in strategic initia-tives (i.e., CSR programs). Conversely, firms that exhibit poorer corporate abilities may find that CSR actually harms customer satisfaction and, because of the lowered satisfac-tion, decreases stock performance.Based on multiple secondary data sets that comprise rat-ings of large companies, the results show support for the CSR →customer satisfaction →firm market value causal linkage. In addition, we find that a proper combination of external CSR initiatives and internal corporate abilities can lead to synergistic returns. However, the data also reveal a previously neglected “dark side” of CSR. That is, CSR actually reduces customer satisfaction levels in firms with low innovativeness capability and, through this negative impact, harms firm market value. The uncovered mediated and asymmetrically moderated results suggest a more nuanced understanding of the financial returns to CSR for both practitioners and marketing researchers.Conceptual Framework andHypothesesCSR and Market ValueBroadly defined, CSR is a company’s activities and status related to its perceived societal or stakeholder obligations (Brown and D acin 1997; Sen and Bhattacharya 2001; Varadarajan and Menon 1988). Although studies in strategy and finance have explored the relationship between CSR actions and firm performance, empirical evidence to date has been rather conflicting (for a review, see Orlitzky, Schmidt, and Rynes 2003; Pava and Krausz 1996). For example, the returns to CSR are found to be positive in some studies (e.g., Fombrun and Shanley 1990; Soloman and Hansen 1985) but negative in others (e.g., Aupperle, Carroll, and Hatfield 1985; McGuire, Sundgren, and Schneeweis 1988). Thus, Margolis and Walsh (2003, p. 277) conclude that the relationships between CSR and financial performance are decisively “mixed.”There are at least two explanations for these conflicting findings. First, existing studies have largely related CSR to backward-looking firm profitability (i.e., accounting-based return on investment) but not to forward-looking firm mar-ket value (i.e., stock-based Tobin’s q). Theoretically, how-ever, market value is different from (and perhaps more important than) return on investment because “accounting measures are retrospective and examine historical perfor-mance. In contrast, the market value of firms hinges on growth prospects and sustainability of profits, or the expected performance in the future” (Rust, Lemon, and Zeithaml 2004, p. 79). Second, the equivocal link between CSR and firm performance may be due, in part, to extant strategy and finance literature having largely omitted the underlying processes or contingency conditions that may explain the range of observed relationships (Sen and Bhat-tacharya 2001).We precisely examine these research issues in this study. In particular, as we show in Figure 1, our framework proposes that the relationship between CSR and firm mar-ket value is better understood by the mediating link of cus-tomer satisfaction. In recent times, scholars (e.g., Anderson, Fornell, and Mazvancheryl 2004; Fornell et al. 2006) have demonstrated the positive relationship between customer satisfaction and market value. We build on this literature and institutional theory to propose that CSR is a driver of customer satisfaction and that the CSR–firm market value linkage exists (at least partially) because of the underlying process through customer satisfaction. In addition, drawing on work in the area of corporate identity and associations (e.g., Brown and Dacin 1997), we posit that a firm’s corpo-rate abilities (i.e., product quality and innovativeness capa-2/ Journal of Marketing,October 2006Corporate Social Responsibility,Customer Satisfaction,and Market Value / 3antecedent that has been empirically shown to promote cus-Array tomer satisfaction (Fornell et al. 1996; Mithas, Krishnan, and Fornell 2005b). In our context, all else being equal, cus-tomers likely derive better perceived value and, conse-quently, higher satisfaction from a product that is made by a socially responsible company (i.e., added value through good social causes). Furthermore, engaging in CSR may allow firms to understand their generalized customers better and thus improve their customer-specific knowledge (Sen and Bhattacharya 2001). Because improving customer knowledge represents another antecedent that has been found to enhance customer satisfaction (Jayachandran et al. 2005; Mithas, Krishnan, and Fornell 2005a), we believe that CSR initiatives may help promote customer satisfaction.H1: All else being equal, firms that are viewed more favorably for their CSR initiatives enjoy greater customersatisfaction.The Mediating Role of Customer SatisfactionThe existing marketing literature shows accumulating evi-dence for the influence of customer satisfaction on firm mar-ket value. For example, firms with satisfied customers tend to enjoy greater customer loyalty (e.g., Bolton and D rew 1991; Oliver 1980), positive word of mouth (Szymanski and Henard 2001), and customer’s willingness to pay premium prices (Homburg, Koschate, and Hoyer 2005), all of which can increase a firm’s market value. Indeed, several studies find that firms with higher levels of customer satisfaction are able to achieve higher levels of cash flows (e.g., Gruca and Rego 2005; Fornell 1992; Mittal et al. 2005) and less volatility of future cash flows, thus leading to superior mar-ket value (e.g., Anderson, Fornell, and Mazvancheryl 2004; Fornell et al. 2006; Srivastava, Shervani, and Fahey 1998).In linking this evidence for the influence of customer satisfaction on firm market value with our first hypothesis on the influence of CSR on satisfaction, a mediating role of customer satisfaction in the CSR–performance linkage might logically be expected. That is, CSR affects customer satisfaction, which in turn affects market value. In other words, customer satisfaction represents the mediational pathway through which CSR actions affect firm market value.However, there may be “noncustomer routes” by which CSR affects market value. For example, both textbooks (e.g., Kotler and Lee 2004; Pava and Krausz 1996) and aca-demic articles (e.g., Godfrey 2005; Margolis and Walsh 2003) have pointed to the impact of CSR on multiple stake-holders, such as employees and investors as well as con-sumers. In particular, positive “moral capital” as a result of CSR (Godfrey 2005, p. 777) could directly affect market value by improving employee morale and productivity. In addition, CSR creates public goodwill (Houston and John-son 2000; McGuire, Sundgren, and Schneeweis 1988), which provides an “insurance-like” protection to share-holder wealth. As a consequence, putting the pieces together, we predict a partially mediating role of customer satisfaction on the impact of CSR on market value.H2: All else being equal, firms that are viewed more favorablyfor their CSR initiatives enjoy higher market value, and a4/ Journal of Marketing,October 2006identify (Bhattacharya and Sen 2003). When coupled with high corporate abilities, a firm’s CSR actions are more likely to generate favorable attributions and consumer iden-tification. This would ultimately promote performance-enhancing behaviors, such as customer loyalty (Bhat-tacharya and Sen 2004). Indeed, if a firm can accommodate customers and other stakeholders and meet different sets of norms (e.g., pragmatic and social norms) by not merely executing CSR initiatives but also developing strong corpo-rate abilities to support and exploit these CSR actions, it is in a better position to win the social contract, institutional allegiance, moral legitimacy, and consumers’support for the organization (cf. Handelman and Arnold 1999, p. 34; Scott 1987). Taken together, these beneficial effects suggest a positive market return to CSR for firms with high levels of corporate abilities. Therefore, we propose an asymmetric moderating effect of corporate abilities on the association between CSR and firm market value.H3: Corporate abilities (i.e., product quality and innovative-ness capability) moderate the relationship between CSRand market value. The relationship will be negative forfirms with low corporate abilities but will be positive forfirms with high corporate abilities.The Mediating Role of Customer Satisfaction in the Moderated RelationshipsFinally, as we have argued, part of the mechanism by which CSR actions influence a firm’s market value is customer satisfaction. Thus, it is conceivable that the positive impact of CSR on firms with high levels of corporate abilities enhances the level of customer satisfaction, which then leads to enhanced market value (Anderson, Fornell, and Mazvancheryl 2004; Brown and Dacin 1997; Sen and Bhat-tacharya 2001).On the contrary, for firms that are low in corporate abil-ity (i.e., they are neither innovative nor competent in prod-uct quality), CSR actions may not be able to generate much institutional legitimacy, customer–company identification, or customer satisfaction (Scott 1987). As a result, CSR ini-tiatives may relate little to financial results and market value (e.g., Margolis and Walsh 2003; Mithas, Krishnan, and For-nell 2005b) in firms with low levels of corporate abilities. Thus:H4: A firm’s customer satisfaction at least partially mediates the moderated relationship among CSR, corporate abili-ties (i.e., product quality and innovativeness capability),and market value.Data and Variable ConstructionIn this section, we describe the secondary data that we col-lected to test the hypotheses. We also present the construc-tion of the variables, such as CSR, corporate abilities, cus-tomer satisfaction, and market value. In Table 1, we report the variables, their definitions, and data sources. We col-lected data for the publicly traded Fortune500 companies from multiple archival sources: COMPUSTAT, Fortune America’s Most Admired Corporations (FAMA), the American Customer Satisfaction Index (ACSI), Competi-tive Media Reporting (CMR), and Center for Research in Security Prices (CRSP).Measuring CSROne approach to measuring market perceptions of firms’CSR initiatives is to rely on the amount of CSR investments disclosed in firms’annual reports to shareholders. However, there are many important doubts about the validity of the announced CSR investments, despite the seeming attrac-tiveness of this approach. For example, there is a lack of consensus on what should be included (or excluded) in CSR investments (Margolis and Walsh 2003; Orlitzky, Schmidt, and Rynes 2003; Tsoutsoura 2004). Few companies have their announced CSR investments audited or validated externally by third parties. Thus, some firms may overreport CSR investments for impression management (i.e., exagger-ating their giving). Other firms may underreport CSR investments because they may regard CSR investments only as donated cash or in-kind products and services (excluding investments that benefit the environment and their employ-ees). Furthermore, although some external sources (e.g., 100 best corporate citizens by Business Ethics, , Social Responsibility Initiative reports) may track companies’CSR investments objectively, the nature and amount of CSR investments for the same firm can change dramatically from one source to another (Berner 2005; Fombrum and Shanley 1990; Margolis and Walsh 2003).Therefore, we turn to subjective measures of CSR. Although some studies use small-scale survey data with a limited set of firms (e.g., Christmann 2000), prior research suggests the use of a more comprehensive, large-scale sur-vey data set available from FAMA to measure CSR (McGuire, Sundgren, and Schneeweis 1988). More specifi-cally, in ranking the United States’most admired corpora-tions each year, FAMA polls more than 10,000 financial analysts, senior executives, and Wall Street investors from more than 580 large companies (see Fortune2005, p. 68).For each firm-year observation, FAMA collects ratings of CSR that have been made on an interval scale ranging from 0 to 10, with 10 as the highest; the ratings represent a comparison among major competing companies in a given industry. Studies in both marketing and strategy (e.g., Fom-brum and Shanley 1990; Houston and Johnson 2000; McGuire, Sundgren, and Schneeweis 1988) have reported evidence of reliability and validity of this data source. In particular, McGuire, Schneeweis, and Branch (1990, p. 170) note, “Fortune reputation is one of the most compre-hensive and widely circulated surveys of attributes avail-able. Both the quality and number of respondents are com-parable or superior to the ‘expert panels’usually gathered for such purposes.”Houston and Johnson (2000, p. 12) also acknowledge it as the “best secondary” data source.Prior research has shown that there is a reverse-causality concern between CSR and financial performance (e.g., McGuire, Sundgren, and Schneeweis 1988). That is, a firm’s CSR affects its future performance, and a firm’s his-tory of financial performance contributes to its current CSR involvement. We accommodate this concern by using the approach that Roberts and Dowling (2002) recommend. InCorporate Social Responsibility,Customer Satisfaction,and Market Value / 56/ Journal of Marketing,October 2006essential for reaching new customer bases and catering to Array ever-changing customer needs.Formally, product quality can be defined as the mini-mum condition or the threshold of product attributes that afirm must meet when offering its products/services incompetitive markets (Rust, Moorman, and D ickson 2002;Vargo and Lusch 2004; Zeithaml, Parasuraman, and Berry1990). Prior studies have established that a firm’s ability toprovide a superior product/service quality is critical for itslong-term survival and success (e.g., Buzzell, Gale, andSultan 1975; Mittal et al. 2005; Rust, Moorman, and Dick-son 2002).In a similar fashion to CSR, we measure product qualityby FAMA ratings in 2001, 2002, and 2003 (published in2002, 2003, and 2004) as the underlying indicators. Again,because of the reverse causality between financial perfor-mance and FAMA ratings, we control for this bias andobtain clean measures for product quality and innovative-ness capability by employing the same residual approach asin the case of CSR (e.g., Roberts and Dowling 2002).Innovativeness capability is a firm’s ability to apply itsinternal knowledge stock to produce new technology, newproducts/services, and other new fronts (D rucker 1993;Griffin and Hauser 1996). According to exploration learn-ing theory (March 1991), innovation is also critical for thesurvival and success of organizations because dynamic mar-kets constantly shake out the players that lack capabilitiesto explore new market opportunities (Gatignon and Xuereb1997; Schumpeter 1934). Similar to product quality, wemeasure the latent variable of a firm’s innovativeness capa-bility by using its Fortune ratings in 2001, 2002, and 2003from FAMA (published in 2002, 2003, and 2004) as threeseparate indicators underlying this construct. Prior researchhas employed this data source to measure companies’inno-vativeness capability (Cho and Pucik 2005).Measuring Customer SatisfactionWe used the ACSI database to measure customer satisfac-tion. In the marketing literature, the ACSI has been shownto be a reliable source of measuring customer satisfaction.Several studies employ this database to assess overall cus-tomer satisfaction of total purchase and consumptionexperience at the firm level (e.g., Anderson, Fornell, andMazvancheryl 2004; Fornell et al. 2006; Gruca and Rego2005; Mithas, Krishnan, and Fornell 2005b; Mittal et al.2005). The National Quality Research Center at the Univer-sity of Michigan developed and maintains the ACSI dataset. It has data for nearly 200 Fortune large companies thatspan all major economic sectors and constitute approxi-mately 43% of the U.S. economy. To obtain ACSI data,more than 50,000 household consumers (actual productusers) of these large firms are polled on a quarterly basis.Each valid respondent has passed screening questionsrelated to predefined purchase and consumption periods.The ACSI uses an interval scale ranging from 0 to 100, with100 as the highest level of customer satisfaction.Based on multi-item, multiconstruct criteria, the ACSIis a reliable data source because it employs the same surveyquestionnaire, random sampling, and estimation modelingCorporate Social Responsibility,Customer Satisfaction,and Market Value / 7the CMR database for advertising-spending data (Rao, Agarwal, and Dahlhoff 2004). We control for the influence of advertising expenditures on performance because intense advertising promotes customer awareness, brand equity, and sales revenues (e.g., Joseph and Richardson 2002; Morgan and Rego 2006).Firm size is the log of number of employees. We control for the influence of firm size because large firms may have more resources and thus enjoy economies of scale, but small firms may have higher strategic flexibility when seek-ing entrepreneurial rents (D utta, Narasimhan, and Rajiv 1999; Rao, Agarwal, and Dahlhoff 2004).Strategic focus is the number of business segments in which the firm operates (Rao, Agarwal, and D ahlhoff 2004). This variable is available directly from the menu choice at the Compact D isclosure (CD-ROM), which defines it as “the number of unique business segments of an individual company.” We control for this influence because of possible diversification effects. That is, more diversified firms may have a faster asset turnover rate and exhibit economies of scope. However, highly diversified firms may lack focus in the highly segmented, competitive market-place and thus experience negative returns (Fombrum and Shanley 1990; Gruca and Rego 2005).We measure competition intensity by using the Herfind-ahl concentration index, derived from COMPUSTAT. Fol-lowing prior work (Gruca and Rego 2005; Mithas, Krish-nan, and Fornell 2005a), we calculate this concentration index at the primary four-digit industry level of Standard Industrial Classification codes (which has been replaced by the North American Industry Classification System) for each firm-year observation. We use this covariate to control for impact of industry competition level (Rao, Agarwal, and Dahlhoff 2004).Finally, we control for the influence of ROA in predict-ing stock return and Tobin’s q (Chauvin and Hirschey 1993). In particular, we measure ROA as the ratio of net income after extraordinary items to book value of total assets, derived from COMPUSTAT. We used the average of the 2002, 2003, and 2004 data points as the measure of ROA. We include ROA as a covariate variable because of the impact of financial information on the stock market (Chauvin and Hirschey 1993; Erickson and Jacobson 1992). Table 2presents the summary statistics for all variables in this study.Despite having these stringent controls, in light of our moderation hypotheses, a lingering issue is whether there are systematic industry differences between firms that are rated high on product quality (and/or innovativeness) and those that are rated low. A close examination of the top and bottom firms on the dimensions of product quality and innovativeness allays this concern. We find that both the top and the bottom firms in terms of their innovativeness and product quality ratings cover a variety of industries, such as retail, services, and manufacturing. More specifically, top innovativeness firms include Apple, Google, Procter & Gamble, FedEx, Nike, and Target, among others; bottom innovativeness firms include United Airlines, D illard’s, Kmart, and Qwest Communications, among others, accord-ing to Fortune’s large-scale survey data in 2005. In other words, neither the low-innovativeness nor the high-innovativeness firms are dominated by particular industry types.Merged Final Data SetWe merged data from these different archival sources and obtained unbalanced panel time-series, cross-sectional data consisting of 452 firm-year observations across 113 firms for the 2001–2004 periods. However, one year’s data are lost because we employed the lagging process (2001–2003 for CSR, product quality, and innovativeness; 2002–2004 for customer satisfaction, Tobin’s q, and stock return) to reduce the endogeneity bias and reverse-causality concerns described previously. Thus, we were able to use 339 data points for hypotheses testing. This merged data set includes individual firms in various industries, ranging from durables (e.g., automobiles, household appliances, personal computers), to nondurables (e.g., cigarettes; athletic shoes; services, such as airlines, hotels, and utilities), to retail (e.g., department stores, discount stores, supermarkets), among others. Although FAMA has ratings of CSR, innovativeness capability, and product quality for approximately 580 firms (Cho and Pucik 2005; Fortune2005) and ACSI has data on approximately 190 firms/brands (Fornell et al. 1996; For-nell et al. 2006; Gruca and Rego 2005; Morgan and Rego 2006), we were not able to obtain a larger sample of firms in the merged final data set. This is because many firms included in Fortune’s source are not represented in the ACSI source and because the same firm may have several brands in the ACSI (Anderson, Fornell, and Mazvancheryl 2004). We also tried to search other relevant secondary sources (Standard & Poor’s industry reports, company annual reports, Compact Disclosure, and Moody’s report) to cross-validate our final data set spanning the period from 2001 to 2004.Note that COMPUSTAT does not have complete data points for all variables. For example, because COMPUS-TAT does not require companies to report their R&D invest-ments (volunteered responses only; see Joseph and Richard-son 2002), we found that more than 40% of observations for the control variable of R&D are missing across the years. Before testing the hypotheses, we controlled for the covari-ates using the same approach applied in prior studies (e.g., Ahearne, Bhattacharya, and Gruen 2005; Pan, Ratchford, and Shankar 2002). In particular, we ran a linear regression with all control variables (firm-level and industry-level) as independent variables and Tobin’s q as the dependent variable. We saved the unstandardized residuals from this regression and then used them as the surrogate for Tobin’s q in all structural equation models (SEMs). We also applied this approach to obtain the surrogates for stock return.Analyses and ResultsMeasurement Model ResultsFollowing the work of Anderson and Gerbing (1988), we employ confirmatory factor analysis (CFA) to test the validity of the measures. Overall model statistics show that the chi-square for the model is 90.73 (d.f.= 48, p> .05),8/ Journal of Marketing,October 2006。
会计英语翻译题目
会计英语一、英译汉1、This paper examines the role of corporate governance in bank loan financing using allA - share publicly trade d companies in China. Specifically, we investigate the effect of corporate governance on firm’ pability to raise bank loans and the c ost of their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to raise bank loans depends more on their financial performanc e. The cost of firms’bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks.1.本文探讨使用ALLA银行贷款融资的公司治理中的作用- 以股份公开上市公司在中国。
企业捐赠行为中消费者响应的研究——捐赠类型、捐赠事件和企业声誉水平的影响
企业捐赠行为中消费者响应的研究——捐赠类型、捐赠事件和企业声誉水平的影响作者：朱翊敏， Zhu Yimin作者单位：中山大学管理学院市场营销系刊名：营销科学学报英文刊名：Journal of Marketing Science年，卷(期)：2013,9(3)1.常亚平;阎俊;方琪企业社会责任行为、产品价格对消费者购买意愿的影响[期刊论文]-{H}管理学报 2008(01)2.黄化锋;黄光跃;张新国论企业善因营销对消费者态度的影响[期刊论文]-{H}中南财经政法大学学报 2010(1)3.侯俊东;杜兰英;李建峰公益事项属性与中国消费者购买意愿关联性研究[期刊论文]-{H}管理科学 2008(05)4.汪涛;余娜;王丽丽消费者对企业捐赠行为的认知和行为反应——基于归因理论的实证研究 20085.翁智刚;刘丹萍;王萍消费者对慈善和商业赞助的态度如何?--基于双重态度理论的研究 2013(01)6.于坤章;俞赞芳;陈琳善因营销成效的影响因素分析[期刊论文]-湖南大学学报(社会科学版) 2009(2)7.于洋公益营销:我国企业体现社会责任的双赢选择[期刊论文]-{H}首都经济贸易大学学报 2007(2)8.周延风;罗文恩;肖文建企业社会责任行为与消费者响应--消费者个人特征和价格信号的调节[期刊论文]-{H}中国工业经济20079.朱翊敏慈善捐赠额度与产品类型对消费者响应的影响 201310.朱翊敏;李蔚;刘容慈善营销中契合度、熟悉度和产品性质对消费者响应的影响[期刊论文]-{H}南开管理评论 2012(3)11.朱翊敏;颜宏忠消费者对企业捐赠行为的评价[期刊论文]-{H}华东经济管理 2010(6)12.Abelson R P Theories of Cognitive Consistency:A Sourcebook 196813.Adkins S Cause Related Marketing:Who Cares Wins 199914.Anuar M M;Mohamad O Effects of skepticism on consumer response toward cause-related marketing in Malaysia 2012(09)15.Bendapudi N;Singh S N;Bendapudi V Enhancing helping behavior:An integrative framework for promotion planning 1996(03)16.Bester S;Jere M G Cause-related marketing in an emerging market,effect of cause involvement and message framing on purchase intention 2012(04)17.Br(o)nn P S;Vrioni A B Corporate social respornsibility and cause-related marketing:An overview 2001(02)18.Chang C To donate or not to donate? product characteristics and framing effects of cause-related marketing on consumer purchase behavior 2008(12)19.Chéron E;Kohlbacher F;Kusuma K The effects of brand-cause fit and campaign duration on consumer perception of cause-related marketing in Japan 2012(05)20.Cui Y;Trent E S;Sullivan P M Cause-related marketing:How generation Y responds 2003(06)21.Dean D H Consumer perception of corporate donations:Effect of company reputation for social responsibility and type of donation 2003(04)22.Deshpande S;Hitchon J C Cause related marketing Ads in the light of negative news 2002(04)23.Drumwright M E Company advertising with a social dimension:The role of noneconomic criteria 1996(04)24.Ellen P S;Mohr L A;Webb D J Charitable programs and the retailer:Do they mix 2000(03)25.Festinger L A Theory of Cognitive Dissonance 195726.Folkes V S Recent attribution research in consumer behavior:A review and new directions 1988(03)27.Folse J A G;Niedrich R W;Grau S L Cause-relating marketing:The effects of purchase quantity and firm donation amount on consumer inferences and participation intentions 2010(04)information 1990(04)29.Grau S L;Garretson J A;Pirsch J Cause-related marketing:An exploratory study of campaign donationstructures issues 2007(02)30.Heider F The Psychology of Interpersonal Relations 195831.Hou J;Du L;Li J Cause's attributes influencing consumer's purchasing intention,empirical evidence from China 2008(04)32.Kelly H H;Michela J L Attribution theory and research 198033.Kronrod A;Grinstein A;Wathieu L Go green! should environmental messages be so assertive 2012(01) Ferle C;Kuber G;Edwards S M Factors impacting responses to cause-related marketing in India and the United States,novelty,altruistic Motives,and company origin 2013fferty B A;Edmondson D R Portraying the cause instead of the brand in cause-related marketing Ads:Does it really matter 2009(02)fferty B A;Goldsmith R E;Hult G T M The impact of the alliance on the partners:A look at causebrand alliances 2004(07)ngen N;Grebitus C;Hartmann M Success factors of cause-related marketing in Germany 201338.Lee J;Shrum L J Conspicuous consumption versus charitable behavior in response to social exclusion:A differential needs explanation 2012(10)39.Lii Y;Lee M Doing right leads to doing well,when the type of CSR and reputation interact to affect consumer Evaluations of the firm 201240.Lii Y;Wu K;Ding M Doing good does good? Sustainable marketing of CSR and consumer Evaluations 201341.MacKenzie S B;Lutz R J An empirical examination of the structural antecedents of attitude toward the Ad in an advertising pretesting context 1989(02)42.Mohr L A;Webb D J;Harris K E Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior 2001(01)43.Mohr L A;Webb D J The effects of corporate social responsibility and price on consumer responses 2005(01)44.Moosmayer D C;Fuljahn A Consumer perceptions of cause related marketing campaigns 2010(06)45.Myers-Levy J;Malaviya P Consumers' processing of persuasive advertisements:An integrative framework of persuasion theories 1999(Special Issue)46.Osgood C E;Tannen-baum P H The principle of congruity in the prediction of attitude change 195547.Parguel B;Benoit-Moreau F;Larceneux F How sustainability ratings might deter "Green washing",A closer look at ethical corporate communication 201148.Petty R E;Cacioppo J T;Schumann D Central and peripheral routes to advertising effectiveness:The moderating role of involvement 198349.Piliavin J A;Charng H W Altruism:A review of recent theory and research 199050.Rosenberg M J Cognitive structure and attitudinal affect 195651.RossJ K;Patterson L T;Stutts M A Consumer perceptions of organizations that use cause-related marketing 1992(01)52.Samu S;Wymer W The effect of fit and dominance in cause marketing communications[外文期刊] 2009(04)53.Schwaiger M Components and parameters of corporate reputation-An emprical study 2004(01)54.Sherif M;Hovland C I Social judgment:Assimilation and contrast effects in communication and attitude change 196155.Skitka L J Ideological and attributional boundaries on ideological and attributional boundaries on publiccompassion:Reactions to individuals and communities affected by a natural disaster 1999(07)56.Vanhamme J;Lindgreen A;Reast J To do well by doing good,improving corporate image through cause-related marketing 2012(03)57.Varadarajan P R;Menon A Cause-related marketing a co-alignment of marketing strategy and corporate philanthropy 1988(03)58.Youn S;Kim H Antecedents of consumer attitudes toward cause-related marketing[外文期刊] 2008(01)引用本文格式：朱翊敏.Zhu Yimin企业捐赠行为中消费者响应的研究——捐赠类型、捐赠事件和企业声誉水平的影响[期刊论文]-营销科学学报 2013(3)。
北大光华mba商务英语考题及答案详解
北大光华mba商务英语考题及答案详解北大光华MBA商务英语考题及答案详解一、单项选择题1. The price of crude oil ___________ up significantly in the last two months.A. wentB. has goneC. have goneD. is going答案解析：B。
使用现在完成时表明它一直在上涨，所以应该用现在完成时。
2. The company needs to __________ its overseas operations in order to increase profits.A. expandingB. expandC. expandedD. expands答案解析：B。
需要用不定式来表示将来需要完成的动作。
3. The government has imposed a ___________ on imports of electronic goods in order to protect the domestic industry.A. tariffB. subsidyC. quotaD. embargo答案解析：A。
关税（tariff）是进口商品所应缴的税费。
4. The __________ of the company is responsible for developing new products and services.A. marketing departmentB. operations departmentC. finance departmentD. R&D department答案解析：D。
研发部门负责开发新产品和服务。
5. The ___________ exchange rate has caused the company's profits to decline.A. strongB. weakC. stableD. fluctuating答案解析：B。
产权性质、CEO风险偏好与财务重述——基于中小板上市公司的经验数据
2018年第4期一、引言自2006年财政部对财务重述原有准则进行重新修订、完善以来，我国资本市场财务重述行为并未得到有效遏制，反而更加泛滥。
据相关数据统计显示，国内财务重述范围不断扩大，从A股上市公司扩展到中小板、创业板上市企业，频率也逐年递增。
2010-2012三年里，主板市场上发生财务重述的公司数占A股上市公司总数的比例超过了18.6%；此外中小板上市公司财务重述的现象也愈演愈烈，极大影响了资本市场的有产权性质、CEO风险偏好与财务重述———基于中小板上市公司的经验数据杜丽贞1，李香2，田祥宇2（1.山西财经大学MBA学院，山西太原030006；2.山西财经大学会计学院，山西太原030006）摘要：文章以2012-2016年中小板上市公司为研究样本，采用Logit回归方法实证研究了CEO风险偏好对财务重述的影响，并且进一步考虑了产权性质的影响，同时考察了企业社会责任信息披露对二者关系的调节作用。
结果发现：风险偏好度越高的CEO所在的企业越容易发生财务重述，产权性质对二者关系的调节作用不显著，而社会责任信息披露会反向调节CEO风险偏好与财务重述的关系。
研究结论对于中小板上市公司通过选用不同风险偏好的CEO，从而实现有效降低企业财务重述概率的目标具有重要意义，同时将非财务信息引入研究框架，拓展了财务重述研究领域，进一步完善了我国中小板上市公司的内部治理机制，对于改善资本市场无效的现状具有一定现实意义。
关键词：风险偏好；产权性质；社会责任；信息披露；财务重述中图分类号：F275文献标识码：A文章编号：1004-292X（2018）04-0026-06Property Rights，CEO Risk Preference and Financial Restatement———Based on Empirical Data of Small and Medium-sized Board Listed CompaniesDU Li-Zhen1,LI Xiang2,TIAN Xiang-yu2(1.MBA College,Shanxi University of Finance and Economics,Taiyuan Shanxi030006,China;2.Accounting College,Shanxi University of Finance and Economics,Taiyuan Shanxi030006,China)Abstract:This chapter takes the small and medium-sized board listed companies as the sample from2012to2016and empirically studies the influence of CEO risk preference on financial restatement by using Logit regression method.In addition,further consideration was given to the impact of the nature of property rights.At the same time,it examines the regulating effect of corporate social responsi-bility information disclosure on the relationship between them.The results show that CEO risk preference has a significant positive effect on corporate financial restatement behavior.The effect of property right on the relationship between them is not significant.The disclos-ure of social responsibility information will reverse adjust the relationship between CEO risk preference and financial restatement.The conclusion of this paper is of great significance for small and medium-sized listed companies to reduce the probability of financial restat-ement by selecting CEOs with different risk preferences.The research field of financial restatement is expanded by introducing non-financial information into the research framework.It further improves the internal governance mechanism of Chinese small and medium-sized board listed companies,which has certain practical significance for improving the current situation of capital market ineffectiveness.Key words:Risk preference;Nature of property right;Social responsibility;Information disclosure;Financial restatement收稿日期：2017-03-25基金项目：国家自然科学基金项目（71571112）。
2024年高中英语作文《论社会责任与个人利益》
Growing up, Ive always been taught that ones actions should be guided by a sense of responsibility towards society. However, as Ive matured, Ive come to realize that balancing personal interests with social responsibilities can be a complex and nuanced endeavor. This essay aims to explore the intricate relationship between these two seemingly opposing forces and how they can coexist harmoniously.My journey into understanding this balance began with a simple act of volunteering at a local community center. I was drawn to the cause because it aligned with my personal values of helping others and making a difference. However, as I delved deeper into the work, I found that it was not just about the altruistic satisfaction it brought it was also about the personal growth and skills I gained in the process.One of the most profound experiences I had was during a community cleanup event. The project was aimed at improving the local environment, which was a social responsibility in itself. Yet, as I interacted with fellow volunteers and the community members, I realized that it was also a platform for networking and learning new skills. This was a clear example of how personal interests and social responsibilities can converge.Moreover, the concept of corporate social responsibility CSR has become increasingly prominent in todays business world. Companies are now expected to contribute positively to society while also pursuing their economic goals. For instance, a company might invest in renewable energy projects, which not only helps combat climate changea social responsibilitybut also positions the company as an industry leader and canlead to financial benefits in the long run.The balance between personal interests and social responsibilities is not always straightforward. There are instances where one might have to make sacrifices for the greater good. For example, an individual might choose to work for a nonprofit organization at a lower salary, prioritizing social impact over personal financial gain. However, this decision can also lead to personal fulfillment and a sense of purpose that might be more valuable than monetary rewards.On the other hand, there are cases where pursuing personal interests can inadvertently benefit society. For example, an entrepreneur might start a business with the primary goal of financial success. Yet, their innovative product or service could end up solving a societal problem or creating jobs, thus contributing to the common good.The key to successfully balancing personal interests with social responsibilities lies in selfawareness and a willingness to reflect on ones actions. Its about recognizing the potential impact of our choices and making informed decisions that align with both our personal values and societal needs.In conclusion, the relationship between personal interests and social responsibilities is not a zerosum game. Its about finding the sweet spot where both can thrive. Its about understanding that our actions, no matter how small, can have a ripple effect that benefits both ourselves and the world around us. As we navigate through life, its essential to keep thisdelicate balance in mind, ensuring that we grow as individuals while also contributing positively to society.。
衡量企业的社会责任成效【外文翻译】
本科毕业论文（设计）外文翻译原文：Measuring the effectiveness of Corporate Social ResponsibilityYou're a PR counselor, and your organization has embarked on a Corporate Social Responsibility (CSR) effort to improve literacy in a community where you operate manufacturing facilities.After a year of sinking resources into the effort, you find that most community members still seem to be unaware of it. And the literacy program isn't even a part of the conversation when your organization is mentioned in the local media or at city council meetings. Now, due to the apparent lack of awareness about the program and the high cost of maintenance, management is questioning whether it should continue. Realizing valueToday, more organizations recognize the importance of practicing CSR. Genuine social responsibility focuses on how the organization benefits society. CSR can help provide solutions to social problems, build healthier economies and maintain sustainable environments.But CSR is also proving to benefit companies. The most commonly identified corporate advantages include maintaining and improving reputation or brand image, government relations, brand differentiation, customer loyalty and employee recruitment and retention.“There is a mind-shift going on regarding CSR. Companies are moving from regarding it as a 'nice-to-do' to viewing it as a way to create value for business,”says Chris Pinney, director of research and policy at the Center for Corporate Citizenship, Carroll School of Management at Boston College.A 2009 McKinsey Study conducted in cooperation with the Boston College Center for Corporate Citizenship found that the majority of CFOs and investment professionals surveyed agree that respondents environmental, social and governanceactions create value for shareholders in normal economic dines. The respondents also believe that the two most important ways that these efforts create value are by maintaining a good corporate reputation or brand equity and by attracting, motivating and retaining talented employees.To realize these benefits, however, a company's CSR efforts must be recognized, understood and accepted by the stakeholders who give companies the franchise (or community consent) to do business. One often-overlooked aspect of CSR is the importance of measuring those efforts to evaluate if they are making an impact. If they are, then organizations must share those results to build support and "earn credit" with key stakeholders.Sharing without showboatingOften, companies don't get credit for good corporate citizenship because they simply don't communicate their efforts effectively or because they are concerned that talking about them will be viewed as self-aggrandizement. "It is, indeed, a thin line between communicating about the good you’re doing and b oasting about the self-serving programs you are doing to try to look better to key stakeholders," says John Gilfeather, president, Gilfeather and Associates."A lot of this distress occurs because many CSR programs are not organic. They are done 'over there' by 'those people,' but are not central to the operation of the business, "he says." Even if a lot of money is spent, there is no focus and no passion."Robert Grupp, president and CEO of the Institute for Public Relations, agrees."It's a matter of definition and focus. If you don't have that management commitment, there can be a mismatch between community expectations and what you do in CSR," he says. "If those two things aren't aligned, then measurement of CSR efforts becomes difficult and inaccurate."Effective CSR must be a management function. Using an up-front assessment of stakeholder opinions, management must set business imperatives that all employees are prepared to meet.Developing CSR goalsDisagreement in stakeholder and company expectations is often a factor oforganizations being responsive rather than proactive. It is easy to fall into this rut, as socially responsible companies are often praised for their rapid response to problems, complaints and community concerns.According to Robert Heath, professor emeritus of communication at the University of Houston, the problem is that responsive often means reactive."Companies have to be more proactive. In fact, they have to go beyond being proactive to being reflective," Heath says. "They have to imagine the direction in which the world is moving, build that into their strategic planning, announce these plans as goals and celebrate them as achievements."When CSR efforts are integrated into the organization, rather than only addressing a particular problem, they are more effective, have greater staying power and are easier to monitor and measure over time.Pinney emphasizes the importance of developing CSR goals in areas where your organization can truly make an impact, saying, "When you pick an area to focus on, choose a market defined enough so that you can measure your own impact versus others impact. While larger-scale CSR efforts—such as supporting national or international nonprofits—are also important, companies have to...measure the particular social return on their own efforts."Some organizations, particularly smaller or local ones, may worry about their ability to sustain CSR in the midst of an economic downturn. However, practicing good CSR—and getting credit—is possible even in tough times. It's often a matter of understanding what you do well.For example, Pinney notes that large companies have maintained their budgets for CSR initiatives during the economic downturn. "The stuff that was 'fluff' disappeared, but the substantial stuff stayed, "he says.Many smaller businesses, though, have had more challenges maintaining this level of resources, though they have worked hard to keep local people employed. "A small company in this position might start developing its CSR approach by focusing on employees—a key pillar of CSR— and how the company adds economic value to the community," Pinney says.Heath suggests these basic questions for organizations to ask themselves when considering their CSR efforts. The answers can provide a starting point for what to measure and monitor:Do your customers know you are doing this?If so, are they saying positive things?Is the community glad you are there?Is your presence in the community a spark for local business?Determining what to measureWhy is it so daunting to measure CSR efforts? In some cases, CSR measurements are ineffective because they either don't measure the right things or don't address issues that are important to stakeholders."We often go immediately to the outputs—to measure how much we're doing. But it s important to begin by benchmarking the expectations of the community in which you do business," Grupp says. "This is viral because sometimes that exercise reveals that the community s needs, and its view of what constitutes CSR, are very different from the organization's."For example, this disconnect in expectations can occur when a company begins an activity—such as drilling, laying pipelines or developing land—that has potential environmental implications for the community. The company might automatically assume that the public will not support the project, and so the organization adopts a defensive posture and braces itself for a long, drawn-out conflict with local residents.However, abandoning the project might not be the public's expectation at all. In fact, the community may be willing to accept the activity as long as it is convinced that the company exercises good environmental practices, operates equipment safely and treats employees fairly. If the company complies with these expectations, then it can focus on articulating its practices to the community.A recent report from The Committee Encouraging Corporate Philanthropy, an international network of CEOs promoting positive change through corporate giving, suggests some questions to ask when developing, assessing and measuring the value of corporate philanthropy programs. These questions can be more broadlyextrapolated to overall CSR efforts:• How does the contribution achieve the intended results?• How do you measure the retur n on the social investment?• How do you measure the business benefits?• How do you measure the value of philanthropy to investors?• How do you attract responsible investors?When it comes to measuring the actual impact of your CSR efforts on society, the most common methods are measuring inputs (money, resources, service hours), activities (food drive, volunteer day) and outputs (number of cans of food, homes built, equipment donated, etc.).The outcomes and impact of these efforts are not often measured, though. How have these efforts actually reduced illiteracy, poverty or amount of disease? These are the most important questions and they require a long-term commitment to social problems rather than a one off donation or a response to a short-term community obligation.Communicating your CSROnce community expectations and CSR objectives have been established, PR professionals must help their organizations select die right measurement tools. One set of tools to consider is social media, which often provides an early glimpse into what stakeholders are saying about your organization.K.C. Brown, senior vice president, head of analysis at Cision, notes that social media can be especially helpful in steady communications about CSR progress, as opposed to sharing only through traditional and infrequent channels such as annual meetings or corporate CSR reports."Corporations tend to think about things in terms of, 'Did we win the championship?' However, to continue the sports analogy, fans don't care only about the championship —it's the season that matters. So, learn to report CSR efforts game-by-game," he says.Regular reports give organizations an opportunity to share where they fell short (and explain what they're doing to address it) and to share what they did well.It's also important for organizations to develop their own social media tools and invite people into those conversations. Consider posting a YouTube video about how you are fulfilling a promise to the community. Invite management to blog about the organization s CSR objectives. Post your company values and CSR goals on your website. Post an interactive CSR report, and invite comments and feedback. Above all, says Brown. "Listen to the responses. If you think what you're hearing is unreasonable, state what you think is reasonable. If there's pushback, it may be time to revisit your position."When it comes to communicating CSR, the role of the PR professional is changing. While the corporate communications person was once supposed to simply bring the company's message to the public, that s no longer enough. Companies who fail to listen to stakeholders do so at their peril. Says Pinney, "Nowadays, the most important role of the PR professional is to be the 'messenger in' rather than the 'messenger out.' You're no longer just a PR person—you're an intelligence person; a knowledge broker."CSR must focus on employees firstCorporate social responsibility (CSR) initiatives should focus on employees first, says organizational communication scholar Steve May in a report supported a grant from The Arthur W Page Center for Integrity' in Public Communication at Penn State University. He argues that corporations should first focus on initiatives that help traditionally overlooked stakeholders — their own employees."If strategic CSR is to have any long-term benefit for society, attention must first be turned to corporate employees th emselves,”he says. "If the corporation has not been able to attend to its own employees, how can it be expected to address the social needs of diverse sets of stakeholders with a range of divergent interests?" PR people, he notes, understand this first-hand.Transparency in policies, procedures, mission statements and governance also is important. "Examples of 'being the last to know' are not rampant in the profession just by accident." notes May. "As a result，public relations is ideally situated to clarify how a lack of internal transparency necessarily negates external transparency as well."Corporate leaders should set the tone that CSR is a core business practice rather than a marketing strategy. "For public relations，" May says, "the key is to move away from 'managing' stakeholders to engaging them, beginning with employees."Corporate social responsibility programs are increasingly seen as an integral part of delivering business prosperity and sustainable economic growth. Companies involved in Corporate social responsibility report benefits to reputation and the bottom line and they can attract and retain high quality and motivated staff. Engaging in Corporate social responsibility develops employee loyalty, creates corporate culture and provides new communication channels between employees and management.Source:Susan Balcom Walton,Brad Rawlins,2010 “Do the right thing: Mea suring the effectiveness of Corporate Social Responsibility”. TACTICS, July,pp.10-11.译文：衡量企业的社会责任成效你是一个公关顾问，你的组织在经营生产设施时通过承担企业社会责任（CSR）努力提高所在社区的文化。
如何看待企业的社会责任英语作文
如何看待企业的社会责任英语作文How Companies Can Help Make the World BetterHi friends! Today I want to talk about something really important - how big companies can use their money and power to make positive changes in our world. This is called "corporate social responsibility" which is a big fancy phrase, but it's actually a pretty simple idea.Imagine you get a weekly allowance from your parents for doing chores around the house. With that money, you could choose to just buy toys and candy for yourself. Or you could decide to spend some of it helping others - like donating a few dollars to a charity that builds schools or parks. Companies kind of have the same choice with the money they make.Companies exist to sell products or services and make a profit. But responsible companies realize that with their huge resources, they can also work to improve society and protect the environment at the same time. It's the right thing to do, and it creates a better future for all of us kids growing up.There are several key areas where companies can focus their corporate social responsibility efforts:The EnvironmentWe all learn in school how important it is to reduce pollution, conserve resources like water and energy, and protect plants and animals. Well, companies can make a huge positive impact here! They can switch to renewable energy sources like solar and wind power instead of burning fossil fuels that pollute the air. They can redesign their packaging to use less plastic that ends up in the ocean. And they can plant lots of trees which produce oxygen and provide homes for wildlife.Some cool companies that are eco-friendly leaders include Patagonia which makes clothing out of recycled materials, and Tesla that builds electric cars which don't need gas. We should support businesses like these that are proactively helping the planet. RightsIt's also crucial for companies to treat their workers and communities with respect and dignity. They shouldn't exploit people by paying unfair wages or making them work in unsafe conditions. Children especially need to be protected - companies must never use child labor, and their products can't be made in factories that mistreat kids.Instead, companies can promote human rights by ensuring their employees have good pay, benefits like health care, and reasonable work hours. They can provide job training,advancement opportunities, and fund schools and education initiatives in the areas where they operate.Ethical SourcingWhere companies get their raw materials and components from matters too. If they source from companies or regions that violate human rights, destroy rainforests, or hurt endangered species, then they are causing harm even if they don't realize it.Responsibly-minded businesses will carefully track their whole supply chain to make sure they aren't inadvertently supporting unethical practices. They will choose suppliers that uphold strong values around human rights, environmental protection, and sustainable use of natural resources.PhilanthropyFinally, companies have the ability to donate some of their profits back to important causes through philanthropy. They can give money to non-profit charities working to solve big challenges like poverty, hunger, education access, and disease prevention. This generosity multiplies their positive impact.Companies can also allow employees to volunteer their time and skills to certain causes, or they can cover things like fundingdisaster relief or building parks and recreation spaces in their local communities. It's a way to directly reinvest in society.Some prominent examples of corporate philanthropy include the Bill & Melinda Gates Foundation started by Microsoft that works to improve global health and opportunity. Or companies like Disney that run charitable programs focused on environmental conservation and getting more kids interested in science and tech careers.So in summary, companies have a social responsibility that goes beyond just making money for their shareholders and owners. The most ethical and forward-thinking businesses realize they have an opportunity - and an obligation - to use their money, employee talent, and global operations in ways that create positive change in our world.By taking steps to protect the environment, uphold human rights, source ethically, and donate to good causes, companies can be powerful forces that make our communities and planet healthier, safer, more educated, and more sustainable for future generations like you and me. We should celebrate companies that get this right, and encourage more businesses to embrace their role as corporate citizens working for the greater good of society. What do you think? I'd love to hear your ideas too!。
The Effect of Corporate Social Responsibility on t
The Effect of Corporate Social Responsibility on the Probability of Financial Distress for the Listed Companies in China Shenzhen Stock Exchange Yugan Li, Wushi YeGuangdong Peizheng CollegeAbstract: This article presents the relationship between “Corporate Social Responsibility” and the probability of financial distress using data from Shenzhen stock exchange from 2010 to 2017. Eventually, we found the better companies’ CSR performance, the lower probability of the financial distress. This relationship strengthens when company’s net profit is negative but weaken when its net profit is positive. The research indicated the exist profit and appropriate percentage of debt are critical to firms’ operation. If firms are in deficit, it cannot survive even making great effort on CSR investment. Therefore, this article suggests managers enhance CSR performance on the premise of maintaining a certain profits. Keywords: Corporate Social Responsibility; Altman Z-score; Financial Distress DOI: 10.47297/wspciWSP2516-252724.202105031. Research Question and Statement of HypothesesF irstly, we want to determine whether CSR has influence on the probability offinancial distress. Next, if there is relation among CSR and the possibility of financial distress, whether higher CSR will increase the possibility of distress. And what if we divided the data into two situations like positive net profit and negative net profit. Last, there is blank in this field in China, this paper is written for future contribution that Chinese companies can choose suitable CSR policy to control their financial distress level.The research question about this paper is “Is corporate social responsibility has effect on the probability of financial distress?”Hypotheses:About the author: Yugan Li (1997-11), female, ethnic Han, native place: Jiangxi, China, Economic School of Guangdong Peizheng College, teaching assistant, master’s degree, re-search direction: corporate finance and futures market.Wushi Ye (1997-07), female, ethnic Han, native place: Guangdong, China, master’s degree, research direction: corporate social responsibility.125Creativity and Innovation Vol.5 No.3 2021H1: CSR has impact on the probability of financial distress.H2: The better CSR performance, the lower probability of financial distress.H3: Positive net profit can strengthen the effect of CSR on the probability of financial distress.2. Data and Model CollectionThe data of financial distress and all control variables were collected from RESSET database and data of CSR was gained from HEXUN database. Integrate the data from two databases, we can get 8222 samples from 1283 normal firms (except ST and PT firms) from Shenzhen stock exchange from all industries. We added and calculated the score of all variables and used SPSS to analyze them finally. For CSR, we have used data of “Runling CSR rating” from HEXUN database, which is famous for developing and releasing ESG scores in China. To quantify the financial distress, at beginning, we found a famous model that published by a professor of finance, Edward I. Altman who use a linear combination of a set of financial ratios to predict company’s possibility of bankruptcy within two years (Altman, 1968). But after testing, we found there are many differences between Chinese and western countries, thus, we chose a new model called Altman Z China-score (Zhang, Altman, Yen, 2010) to continue our work.There are three situations for Z China-score: a) safe zone, in other words, healthy firms, Z China-score is larger than 0.9; b) the “Grey” zone It has the potential of distress. When score is higher than 0.5 but smaller than 0.9; c) Distressed. The worst situation that score fall below 0.5, firms face high prospect of financial distress and it may turn to bankruptcy soon.To confirm the influence of CSR on the probability of financial distress, we use the CSR as the independent variable and the probability of financial distress as dependent variable. Next, there are some control variables, that have effect on financial distress but disconnected to our topic, like firm size, leverage, cash, net profit, quick ratio and so on. We use multi-variable discriminant analysis to demonstrate our hypotheses and the multi-variable linear regression model is as followed:Where Lev stands for the leverage ratio and t uses to distinguish the data from different year. Cash=Cash+ Cash Equivalents /Total Asset, quckrt means quick ratio. Curtolia is current liability to total liability. Ldbequ is long debt divide equity.126127DbastrtA for debt asset ratio. NPM is short for net profit margin which is equal to net income/sale revenue.3. ResultsIn this research, we use Pearson correlation analysis to analyze the relationship between Altman Z-score and CSR for the listed companies in China Shenzhen Stock Exchange from 2010 to 2017. According to Table 1, the result shows that the estimated model can explain 57.2% of the observed values.Table 1 Model SummaryThe ANOVA table shows the overall significance of the regression model, where the F statistic is 1099.941, P < 0.001 and at the significant level of 0.01, the fitted multiple linear regression equation can be statistically significant.Table 2 ANOVAFrom our reasearch, the correlations of Altman-China Score (DV) and CSR (IV) is weak positive since the |r|=0.264. Similarly, at 1% significant level, cash, quick ratio, and current liability to total liability ratio (CVs) have weak positive correlation with Altman-China Score while long debt to equity ratio (CV) has weak negative correlation instead. In addition, debt to equity ratio, net profit, debt to asset ratio, and firm size (CVs) have moderate negative correlation with Altman-China Score while NPM has moderate positive correlation instead.We’ve verified it in four aspects: (1) There is a linear relationship between independent variables and dependent variables; (2) The residuals follow normal distribution; (3) The residual has homogeneity of variance; (4) There is no multi-col-linearity between independent variables.According to Partial Regression Plot, CSR (CV) presents a certain linear relationship with the Altman-China Score (DV), which satisfies condition (1). From the histogram, the standardized residuals obey the normal distribution with mean value of 0 and standard deviation of 1. At the same time, it can be seen fromThe Effect of Corporate Social Responsibility on the Probability of Financial Distress for the Listed Companies in China Shenzhen Stock Exchange128Creativity and Innovation Vol.5 No.3 2021the Normal P-P Plot of Regression Standardized Residual that the data is basically distributed around the diagonal line so it can be judged that the residual is basically subject to the normal distribution, which satisfies the condition (2). According to the scatter-plot drawn by the standardized residual and the standardized predicted value, the scatters’ fluctuation range of the standardized residual remains basically stable and does not change with the change of the standardized predicted value. It can be considered that the homogeneity of variance is basically satisfied, which meets the condition (3). The correlation coefficients between CVs are lower than 0.7, and the |P|s are all more than 0.05, indicating that the correlation between independent variables is weak, and it can be considered that there is no col-linearity, meeting the condition (4).As the CV——Net profit is a binary variable, Pearson correlation coefficient is not suitable for this investigation. At the same time, the tolerances of each variable are larger than 0.2 and VIF is smaller than 10, indicating that there is no col-linearity. Therefore, the final equation can be reasonably written as:4. Discussions, Limitations, and RecommendationsBased on our result, we know Altman Z China -score (following as “Z China ” ) has a weak correlation with independent variable CSR. The reason is the awareness of CSR is relatively low among investors. Chinese investors pay more attention on short-term incomes but ignore to check whether these “high-return” firms are environmental-friendly or employee-caring. Managers are reluctant to emphasize CSR because it may worth noting in a short period, which harms managers’ KPI. However, from the result, we can still see as firms strengthen their CSR performance, their Z China raise and the higher Z China is, the lower possibility of financial distress.Firms with higher CSR scores are more transparent that disclose all the essential statements and social welfare donation to public. In this way, investors feels more reliable and confident about the firm they invest so it helps firms to raise capital from capital market. In other words, firms which encourage CSR will keep high reserve cash. These money helps firms pass through financial deficit or even boarder their business safely.When net profit is positive, beta between CSR and Z China is 0.148 and when net profit is negative, Z China is 0.078 which is lower. We think if firms stop making129profits, even invest in CSR greatly may not save themselves. It give us two crucial implications. One is that the priority of an enterprise should always be making money. The other is that CSR can strengthen the power of healthy firms but never decide one insolvency firm’s fate.The coefficient and correlations of NPM (Net Profit Margin) is higher than others control variables. This proves making profit should be the priority of company again. For the rest a few variables, like debt to equity ratio (leverage ratio), firm size, and debt to asset ratio, their correlations and coefficients with Z China is negative but quite strong. Almost all of them are relative to debt. Thus, too much debt hurt Z China , causing more serious financial distress. Besides, cash ratio, quick ratio, current liability to total liability ratio, and long-term debt to equity don’t play important roles. It implies that cash giving or dividend policy are probably not that significant in possible-bankruptcy judgement for a firm.To further improve the research, we think we should compare the data before- and after- the COVID-19 to see whether CSR plays a more important role during economic downturn. Moreover, we are expected to test whether Z China -score is still suitable for current situation in China. In addition, later researchers are suggested to divide the data into different industry groups to see its effects respectively.We recommend firms emphasizing more on CSR. Managers should control the policy about CSR internally from a long-term development perspective. When bank is deciding whether to lend money to this firm, our model can work as a guideline to optimize the choice. Likewise, banks can use our model to monitor companies with loans for whether they have good social responsibility. The relationship between CSR and financial distress can help lenders, managers and investors to select stocks which prevents them from suffering large amount of losses from companies’ scandals. For government departments which monitor the market conditions closely, we advise them to highlight the power of CSR and advocate both firms and investors to increase concerns about corporate social responsibility.References[1] Altman, I, E. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance , 23(4), 589-609.[2] Zhang, L., Chen, S., Yen, J., & Altman, E, I. (2010). Corporate Financial Distress Diagnosis in China. New York University Salomon Center , Working Paper.The Effect of Corporate Social Responsibility on the Probability of Financial Distress for the Listed Companies in China Shenzhen Stock Exchange。
关于企业社会责任的英语作文
The Essence of Corporate SocialResponsibilityIn today's interconnected and globalized world, therole of businesses extends far beyond economic profits. Corporate Social Responsibility (CSR) has emerged as a critical aspect of sustainable development, where companies are expected to contribute positively to society and the environment. This essay delves into the essence of CSR, exploring its definition, importance, and practical applications.**Definition of CSR**Corporate Social Responsibility refers to the ethical obligation of businesses to consider the impact of their decisions and activities on society, the environment, and the economy. It encompasses a company's commitment to sustainable development, balanced growth, and overall well-being. CSR goes beyond mere compliance with laws and regulations to include voluntary actions that benefit stakeholders, including employees, customers, suppliers, communities, and the planet.**Importance of CSR**1. **Stakeholder Satisfaction**: By addressing the needs and concerns of a wide range of stakeholders, CSR contributes to improved stakeholder satisfaction and loyalty. This, in turn, enhances a company's reputation and brand value.2. **Risk Management**: By integrating social and environmental considerations into their strategies, businesses can anticipate and mitigate potential risks, thus improving their resilience and long-term sustainability.3. **Innovation and Creativity**: CSR encourages companies to innovate and be creative in solving social and environmental challenges. This can lead to new business opportunities and competitive advantages.4.**Employee Engagement**: A strong CSR commitment can foster a positive work environment, improve employee engagement, and attract talent. Employees are more likely to be motivated and loyal when they believe their company is making a positive impact on society. 5. **Global Competitiveness**: Companies that prioritize CSR are often more competitive globally as they align with global trends towards sustainability and responsible business practices.**Practical Applications of CSR**1. **Environmental Stewardship**: Companies can adopt sustainable production methods, reduce waste, and invest in renewable energy sources to mitigate their carbon footprint and contribute to environmental protection.2. **Community Engagement**: Businesses can support local communities by volunteering, donating funds or resources, andcollaborating with non-profit organizations to addresssocial issues such as poverty, education, and healthcare. 3. **Ethical Business Practices**: Companies should uphold ethical standards in all their business dealings, including fair trade practices, transparent supply chains, and responsible advertising. 4. **Employee Welfare**:Prioritizing employee welfare by offering competitive salaries, safe working conditions, and opportunities for professional growth is an integral part of CSR. 5.**Product Responsibility**: Manufacturers should ensurethat their products are safe, reliable, and sustainable throughout their lifecycle, including proper disposal and recycling options.In conclusion, Corporate Social Responsibility is not just a buzzword or a compliance exercise; it is a fundamental aspect of responsible business practice. It requires companies to go beyond profits and consider the impact of their actions on society, the environment, and future generations. As we move towards a more sustainable and equitable world, CSR will become increasingly important for businesses to thrive and contribute positively to society.。
我眼中的中国企业社会责任感英语作文
我眼中的中国企业社会责任感英语作文全文共3篇示例，供读者参考篇1In My Eyes, Corporate Social Responsibility of Chinese EnterprisesIn recent years, Corporate Social Responsibility (CSR) has become an increasingly important concept in the business world. Chinese enterprises, in particular, are taking more proactive steps to fulfill their social responsibilities. As someone who closely follows corporate developments in China, I believe that Chinese companies have made significant progress in terms of CSR and are playing a more active role in contributing to society.To begin with, Chinese enterprises are becoming more aware of the importance of CSR in today's globalized economy. They understand that being socially responsible not only benefits the community and the environment but also enhances their own reputation and competitiveness. For example, many Chinese companies have adopted sustainable practices in their operations, such as reducing their carbon footprint,implementing fair labor practices, and supporting local communities through various initiatives.Secondly, Chinese enterprises are increasingly incorporating CSR into their core business strategies. They are not just treating CSR as a side project or a marketing gimmick but as a fundamental part of their long-term vision. This can be seen in the growing number of companies that have established dedicated CSR departments or committees to oversee their social and environmental impact. In addition, many Chinese enterprises are actively seeking partnerships with NGOs, government agencies, and other stakeholders to address pressing social issues such as poverty alleviation, education, and environmental protection.Furthermore, Chinese enterprises are also demonstrating leadership in promoting sustainability and ethical practices in their industries. For example, many Chinese companies in the technology sector have been at the forefront of innovation in renewable energy, electric vehicles, and other green technologies. They are not only reducing their own environmental footprint but also influencing their peers and competitors to adopt more sustainable business practices.In conclusion, I believe that Chinese enterprises are making great strides in fulfilling their social responsibilities and are setting a positive example for businesses around the world. By integrating CSR into their core business strategies, Chinese companies are not only creating value for society and the environment but also building trust with their customers, employees, and investors. I am confident that Chinese enterprises will continue to play a leading role in promoting corporate social responsibility and sustainable development in the years to come.篇2In my eyes, Chinese companies have demonstrated a strong sense of corporate social responsibility (CSR) in recent years. CSR is a concept that refers to a company's commitment to operating in an economically, socially, and environmentally sustainable manner. It involves taking responsibility for the impacts of the company's operations on society and the environment.Chinese companies have been increasingly aware of the importance of CSR and have made efforts to incorporate CSR principles into their operations. One of the key areas where Chinese companies have demonstrated their commitment to CSR is in environmental protection. Many Chinese companieshave implemented environmentally-friendly practices in their operations, such as reducing energy consumption, minimizing waste, and using sustainable materials.Moreover, Chinese companies have also made significant contributions to society through various CSR initiatives. For example, many Chinese companies have established charitable foundations to support education, healthcare, and poverty alleviation initiatives. They have also implemented programs to support local communities, such as providing vocational training and employment opportunities.In addition, Chinese companies have also shown a commitment to ethical business practices. They have implemented measures to prevent corruption, promote fair labor practices, and ensure the health and safety of their employees. Chinese companies have also been proactive in engaging with stakeholders, such as customers, suppliers, and local communities, to address their concerns and build positive relationships.Overall, Chinese companies have made great strides in demonstrating their commitment to CSR. By taking responsibility for their impacts on society and the environment, Chinese companies are not only contributing to the sustainabledevelopment of China but also setting a positive example for companies around the world. I am proud to say that Chinese companies are leading the way in promoting CSR and making a positive impact on society.篇3In my eyes, corporate social responsibility (CSR) is an essential aspect for Chinese enterprises. As the economic powerhouse of the world, China has experienced rapid industrialization and globalization in recent years. With this rapid development, the role of Chinese enterprises in society has become increasingly important. In order to maintain sustainable growth and contribute to the well-being of society, it is crucial for Chinese companies to embrace CSR.First and foremost, CSR is about ethical business practices. Chinese enterprises have a responsibility to act ethically and with integrity in all aspects of their operations. This includes being transparent in their dealings, treating employees fairly, and respecting the rights of all stakeholders. By upholding ethical standards, Chinese companies can build trust with their customers, employees, and the community at large.Secondly, CSR is about environmental sustainability. With China facing serious environmental challenges such as air and water pollution, climate change, and depletion of natural resources, it is imperative for Chinese enterprises to take action to minimize their environmental impact. This can be achieved through measures such as reducing carbon emissions, conserving water and energy, and adopting sustainable practices in their supply chain.Furthermore, CSR is also about giving back to the community. Chinese enterprises have a social responsibility to support the communities in which they operate. This can be done through initiatives such as donating to local charities, sponsoring community development projects, and providing opportunities for employee volunteering. By investing in the community, Chinese companies can help to improve the quality of life for those in need and foster goodwill with the local population.In conclusion, CSR is a vital component of the success and sustainability of Chinese enterprises. By embracing CSR, companies can demonstrate their commitment to ethical business practices, environmental sustainability, and community engagement. Ultimately, by fulfilling their social responsibilities,Chinese enterprises can not only enhance their reputation and build trust with stakeholders but also contribute to the betterment of society as a whole.。
企业社会责任(CSR)对员工的影响
2011 International Conference on Information and FinanceIPEDR vol.21 (2011) © (2011)IACSIT Press, SingaporeThe Impact of Corporate Social Responsibility on EmployeesAlin Stancu 1, Georgiana Florentina Grigore 1 and Mihai Ioan Rosca 1+1 Bucharest Academy of Economic Studies - RomaniaAbstract. In the last years we witness a significant increase of society’s overall focus upon issues concerning sustainable development. This trend affected both companies and consumers. The sustainable development concept is present both in the scientific literature, but also in companies board rooms. Companies start to engage in CSR activities in order to respond to an external demand, while taking into consideration the positive effects of CSR. The article presents the results of a quantitative research regarding the employees’ attitude regarding social responsibility activities of their employers. In the beginning a short literature review is presented.Keywords: sustainability, corporate social responsibility, employees.1.IntroductionIn the last years we witness a significant increase of society’s overall focus upon issues concerning sustainable development. This trend affected both companies and consumers. The sustainable development concept is present in the scientific literature, and also in companies` board rooms. Concepts such as social responsibility, community development, corporate citizenship, community relations started to be present in the vocabulary used by companies in their annual reports. The annual reports are ways of communicating about the impact that a company has on multiple categories of stakeholder (Gray et. al, 1996).In this context, companies and society have to work together, and this approach will add value for all parties involved and also bring to the surface new market opportunities (Grigore, 2011). The studies regarding the benefits of CSR point out the following aspects: increases sales and market share, strengthens brand positioning, enhances corporate image and clout, increases the ability to attract employees, decreases operating costs and increases appeal to investors (Kotler and Lee, 2005). The purpose of this paper is to explore employees` attitudes towards corporate social responsibility and discuss the implications raised. 2.Context and literature reviewInternationally, marketing-management literature faces new challenges. In 2010, the increasing importance of …marketing stakeholder” was highlighted in one publication of the American Marketing Association (Bhattacharya and Korschun, 2008). Specialists maintain that this concept means to go beyond satisfying customers’ needs, and to include other relevant stakeholders, that can affect or are affected by companies` activities (Freeman, 1984). In this context, to study the internal dimension of an organization – the employees – and their perception about the social responsibility dimension of their employer, becomes a challenge that we aim to explore.On one hand, companies are starting to engage in CSR activities in order to respond to an external demand, and also taking into consideration the positive effects of CSR. On the other hand, their CSR activities have an impact on current employees commitment towards their employer (Turker, 2008) and on the attractiveness of an employer in the mind of prospective employees (Greening and Turban, 2000). Also, + Alin Stancu Corresponding author. Tel.: + 40729199399; fax: +400216373767.it is highlighted that employees have sufficient power, legitimacy, and urgency to become salient stakeholders to management (Mitchell et al., 1997), therefore they are considered to be a relevant group of stakeholders for each organization.The role of corporate social responsibility on employees is becoming more present in the business world, one of the reasons being that successful companies should attract, retain the best work force. By creating a good working environment and developing the internal marketing strategies, companies can stimulate productivity and satisfaction among employees. If employees are satisfied and attach the company, they will recommend to friends and family as a good employer (Bhattacharya et al., 2008)In the classical approach, many companies consider that the client is only interested in the final product that he buys, and not necessarily in how it is produced. Currently, however, consumers begin to evaluate companies in terms of working conditions of the company. Quality of products or services of a company depends to an extent of the degree of motivation and training of its employees. That is why the company should look at employees from the stakeholder theory perspective and consider their requests. Marketing science developed the concept of internal marketing, which involves targeting the marketing efforts within the company to its employees. In this context, promoting corporate social responsibility inside the company and encouraging employees to participate in these activities, allows the companies to develop a strong relation with its internal stakeholders (Harwood et. al, 2008). When the level of the quality of relationship between a company and employees improve, the customer satisfaction increases as well, and this cycle of success leads to an improved profit margin (Schlesinger and Heskett, 1991).Considering the internal marketing approach, each employee is considered as an extension of the corporate image and in this regard an important determinant of consumer’s satisfaction. For a company, the benefits of social responsibility in the internal marketing concerns (Hoeffler et al., 2010): •Development of holistic relations with its employees;•Meeting the altruistic needs and desires;•Interaction with customers and employees in non-commercial circumstances.A recent study measures the extent to which employees are involved in marketing programs related to a case in a company (Li et al., 2010). This study focuses on a company's internal stakeholders - employees, and the degree of their involvement in the selection of social campaigns. While the difficulties of running a business that has lost legitimacy in the eyes of employees are well known, there isn`t as much understanding on the extent to which managers and non-profit partner are considering the opinions of employees, and involve them in choosing the causes. It was investigated the involvement of employees in cause related marketing campaigns and benefits of such action by telephone interviews with non-profit organizations and top managers of companies in services. Results showed the following:•degree of participation of employees vary significantly from company to company;•large marketing campaigns linked to a central question tend to be driven with a relatively low employee participation than if smaller campaigns•financial services companies are more willing to make decisions regarding marketing linked to a central question with a relatively small participation of employees than retailers.Starting from these challenges that we observed in the international literature review, in this article we aim to explore employees` perception on social responsibility and to present the results of a quantitative research conducted inside the companies.3.MethodologyThe objective of this study is to assess the attitudes of the Romanian employees regarding the CSR activities in general, and of their company in particular, by pointing out the following dimensions: (1) the relevance of CSR activities to employees, (2) the criteria that builds the image of a responsible employer in the eyes of employees and (3) the employees involvement in social or environmental activities. In order to reach this objective the authors developed an online survey, as this research method offers several advantages: the possibility to reach a vast number of respondents, in a rapid way and with low costs. Also, it offers flexibility and a possibility for respondents to feel comfortable in their environment.Recent studies showed that the social performance of the company influences also the economic one,even thought is very difficult to measure it (Ali et al., 2010). One of the directions analysed in the scientificliterature is the influence of CSR on the internal stakeholders, many of them focusing on the potential ofCSR in attracting employees and building an employer brand (Turker, 2008; Kim et al., 2010). Even so, littleattention has been given to the attitudes of the employees regarding CSR. Attitudes are judgments of value regarding a certain aspect. The process of building an attitude is based on three components: a cognitive one,an affective one and a conative one (Quester and Lim, 2003; van der Brink et al. 2006). In this regard ourstudy takes into account the evaluation of the level of understanding of CSR activities, their importance and employees` level of involvement.3.1.MeasuresThe questionnaire measures the attitudes of the employees regarding CSR. We used for this the Osgoodscale (1 unimportant-5 very important) and Likert scale, but also nominal one. The questionnaire includestwo sections: (1) questions that aim to identify the extent to which employees are aware of the CSR activities developed by their employer and (2) demographic questions. An important aspect in this study was to definewhat we mean by “employee”. In this study we didn’t include the employees with middle and top management because those can alter the results of the study, as they are involved in the decision process, andhave the tendency of defending the corporate culture.3.2.Sample and collection of dataData was collected using an online questionnaire. Potential respondents were contacted by email andasked to fill in the questionnaire and recommend other potential respondents. Three hundred and fifty questionnaires were collected and 245 usable questionnaires remained in the sample after verifying the completion accuracy. The sample consisted only of employees from urban areas from all types of companies.Table 1. The Structure of the sampleSex ( n=245, 0 missing) Education (n=245, 0 missing)Male 38,80%school 22,90% Female 61,20% HighTotal 100% University 40%Income per month ( n=245, 0 missing)Masters 35,50% 125-375 EUR 14,7% Other 1,60%376- 625 EUR 29,8% TOTAL 100%626 -875 EUR 18,4%Above 875 EUR 37,1% Work experience (n=245, 0 missing)TOTAL 100% less than 2 years 26,1%Age (n=245, 0 missing) 2-5 years 44,9%18-25 31,00% 6-10years 19,2%years 9,8%26-35 43,70% above1036-45 18,00% Total 100,0%above 46 7,30%Total 100%4.ResultsIn the first part of the study the authors asked the employees what aspects they take into account whenforming the image of an employer brand. Several options are given for consideration. Table 2 presents thesecriteria and the responses for each of them.Table 2.The criteria for building an employer brandCriteria Frequency PercentYES NO YES NOSafe and healthy work environment 1875876,33% 23,67% Respect the rights of employees 2153087,76% 12,24% Improving the quality of life of employees at work and outsideit1529362,04% 37,96% Employee involvement in social and environmental problems 8216333,47% 66,53% Transparency in communicating with employees 1648166,94% 33,06% Non-discrimination in employment and profession 13910656,73% 43,27% Fair wages and benefits package 2063984,08% 15,92% Professional and personal development opportunities toemployees1875876,33% 23,67% Responsible approach to restructuring in case of crisis 8815735,92% 64,08% As we see in Table 2 the employees considers that the brand of the employer is built by respecting the rights of the employees (87%), fair wages (84%) and safety at work and employee professional development (76%). Regarding the involvement of the employees in solving social and environmental problems the employees didn’t found this item important for the employers’ brand (33.47%). This result show that employees demands from the company to act in a responsible way, but when it comes for him to be involved, this doesn’t represent an important thing.Another aspect, relevant for our research was to determine in which social responsibility activities organized by the company the employees are involved. Considering the total number of 245 respondents, just 87 of them declared that they didn’t participated in any activity. The most attractive CSR activities for employees are donations and selective recycling, and another important aspect is that the women are more engaged in CSR activities compared to men.Table 3.Types of CSR activities that employees are engaged inActivity FrequencyTOTALMale FemaleVolunteer for community support 233154 Donations to support certain social causes 385997 Selective recycling 295483 Blood donation 172542I have not participated in any of the activities 335487Regarding the perception of employees on the company’s involvement in social causes and environmental issues the respondents answered that they consider their company mainly responsible (Table 4).Table 4. Employee perception on the company’s involvement in social and environmental issuesIssue Veryresponsible Responsible Indifferent LessresponsibleIrresponsibleInvolvement in supporting socialcauses13,47%39,18%31,02%11,43% 4,90%Company's involvement inenvironmental issues13,47%39,59%27,76%14,29% 4,90% 5.Conclusions and further researchIn summary, the purpose of this study is to obtain a better understanding of how the employees perceive the CSR activities developed by their employer and what is their attitude towards these. The findings from an online survey reflect that several important aspects. Firstly, the majority of respondents consider that respecting the employees` rights, fair wages and safety at work are the most prevalent dimensions in the image of a responsible employer. Secondly, the research shows that women are more likely to engage in CSR activities compared to men. Thirdly, most of employees are aware of the CSR activities of theiremployer, but fewer are actually involved in these activities. A possible explanation for this third aspect is that CSR activities are vaguely presented and introduced in the companies.In order to develop a fuller insight into the issues raised in this study, the authors aim to develop the scope of the research and investigate what is the impact of CSR activities on employees` organizational commitment and job satisfaction. Also, another interesting future research it would be to compare different CSR activities (cause related marketing, philanthropic activities, volunteering, etc.) and to analyse their impact on employees.6.AcknowledgementsThis work was supported by CNCSIS/UEFISCUS project PNII-IDEI code 1888/2008.7.References[1]I. Ali, K.U. Rehman, S.I. Ali, J. Yousaf and M. Zia. Corporate social responsibility influences employeescommitment and organizational performance. 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社会责任信息披露效应：社会声誉抑或企业绩效
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在线零售企业社会责任行为与消费者响应--基于中国背景的调节效应模型
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对社会的贡献英语作文
对社会的贡献英语作文In the vast tapestry of human existence, each individual thread contributes to the overall design, symbolizing the unique and essential contributions every person makes to society. This essay delves into the various ways in which individuals can contribute to the betterment of society, emphasizing the importance of collective effort and the impact of individual actions.Firstly, education is a cornerstone of societal development. As an English teacher, I am acutely aware of the role that language plays in fostering communication, understanding, and cultural exchange. By teaching English, I am not only equipping my students with a global language skill but also empowering them to access a wealth of knowledge and opportunities that can lead to personal growth and societal advancement.Secondly, community involvement is a direct and impactful way to contribute to society. Volunteering time and effort to local initiatives, such as tutoring programs, community centers, or environmental campaigns, can have a profound effect on the well-being of a community. It is through these grassroots efforts that we can address local issues and build a stronger, more cohesive society.Thirdly, innovation and creativity are key drivers ofsocietal progress. Whether it's through technologicaladvancements, artistic expression, or entrepreneurial ventures, those who push the boundaries of what is possible inspire others to think differently and strive for excellence. The contributions of innovators can lead to significant improvements in the quality of life and the sustainability of our planet.Moreover, the concept of corporate social responsibility (CSR) has gained traction in recent years. Businesses are now expected to contribute positively to society by supporting charitable causes, investing in education, and promoting environmental sustainability. This shift in corporate culture is a testament to the growing recognition that companies have a role to play in societal development beyond profit-making.Lastly, the power of the individual should not be underestimated. Each person has the potential to make a difference through their daily actions and choices. From recycling and reducing waste to supporting ethical businesses and advocating for social justice, the collective impact of individual contributions can lead to significant societal change.In conclusion, society is a complex and interwoven network of individuals, each with the capacity to contribute in meaningful ways. Whether through education, community service, innovation, corporate responsibility, or personal actions,the contributions we make to society are the building blocksof a better future for all. It is imperative that werecognize and embrace our roles as active participants in the ongoing evolution of our communities and our world.。