管理学课件第5章 Social Responsibility and Managerial Ethics

Good Corporate Social Performance Good Corporate Financial Performance Good Corporate Reputation
5–12
有关社会责任的两种相反的观点
• 斯蒂芬在《管理学》中提出两种社会责任观点。 • 古典观 • 社会经济观
社会责任
社会响应
社会义务
5–2
Corporate Social Responsibility (CSR)
Carroll’s Four Part Definition • CSR encompasses the economic, legal, ethical and discretionary (philanthropic) expectations that society has of organizations at a given point in time
• Social Responsibility（社会责任）
A firm’s obligations as a moral agent extends beyond its legal and economic obligations, to the pursuit of long-term goals that are good for society.
5–4
Pyramid of CSR
5–5
Corporate Social Responsibility (CSR)
CSR in Equation Form Is the Sum of:
Economic Responsibilities (Make a profit) Legal Responsibilities (Obey the law) Ethical Responsibilities (Be ethical) Philanthropic Responsibilities (Good corporate citizen) CSR
• Social Obligation（社会义务）
The obligation of a business to meet its economic and legal responsibilities and nothing more.
• Social Responsiveness（社会响应）
Corporate Social Responsibility (CSR)
Corporate Citizenship Concepts • Corporate social responsibility – emphasizes obligation and accountability to society • Corporate social responsiveness – emphasizes action, activity • Corporate social performance – emphasizes outcomes, results
5–10
Corporate Citizenship
Corporate citizenship embraces all the facets of corporate social responsibility, responsiveness and performance
5–11
Social—and Financial—Performance
5–7
Corporate Social Responsibility (CSR) Arguments Against
• Restricts the free market goal of profit maximization • Business is not equipped to handle social activities • Dilutes the primary aim of business
The capacity of a firm to adapt to changing societal conditions through the practical decisions of its managers in responding to important social needs.
• Increase business power • Limits the ability to compete in a global marketplace
5–8
Corporate Social Performance
Carroll’s CSP model integrates economic concerns into a social performance framework
Expending the firm’s resources on doing ―social good‖ unjustifiably increases costs that lower profits to the owners and raises prices to consumers.
5–ility?
• The Classical View（古典观）
Management’s only social responsibility is to maximize profits (create a financial return) by operating the business in the best interests of the stockholders (owners of the corporation).
Difficulties in defining and measuring ―social responsibility‖ and ―economic performance raise issues of validity and causation in the studies. Mutual funds use social screening in investment decision slightly outperformed other mutual funds.
• A general conclusion is that a firm’s social actions do not harm its long-term performance.
5–17
The Greening of Management
• The recognition of the close link between an organization’s decision and activities and its impact on the natural environment.
Good Corporate Financial Performance Good Corporate Social Performance Good Corporate Reputation
Perspective 3: Interactive Relationship Among CSP, CFP, and CR
5–16
Does Social Responsibility Pay?
• Studies appear to show a positive relationship between social involvement and the economic performance of firms.
5–9
Corporate Social Performance Nonacademic Research
• Fortune's ranking of most and least admired corporations • Council on Economic Priorities Corporate Conscience Awards • Business Ethics Magazine Awards • WalkerInformation’s Research on the impact of social responsibility
5–6
Corporate Social Responsibility (CSR) Arguments For
• Addresses social issues business caused and allows business to be part of the solution • Protects business selfinterest • Limits future government intervention • Addresses issues by using business resources and expertise • Addresses issues by being proactive
5–3
Corporate Social Responsibility (CSR)
Carroll’s Four Part Definition Understanding the Four Components
Responsibility Economic Legal Ethical Discretionary (Philanthropic) Societal Expectation Required Required Expected Desired/ Expected Examples Be profitable. Maximize sales, minimize costs, etc. Obey laws and regulations. Do what is right, fair and just. Be a good corporate citizen.