Foreign corporate social responsibility system formation and development
August 17, 2020 08:43 Source: "China Social Sciences" August 17, 2020 Total 1990 Author: Lee Zheng

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 1923,British scholar Sheldon proposed the social responsibility idea of ​​the manager,Promote the responsibility of enterprises to the community and workers。1931,American scholar Bailey and Dodd on whether enterprises should bear social responsibility to start the argument,Make corporate social responsibility officially enter the public vision,and pass through Bowen、Corol、The discussion of Scholars such as Frimata and others is constantly improving。

Social responsibilities undertaken by the enterprise include safety production、Product quality、Protecting the environment、Employee rights and other aspects。Corresponding to the positive social responsibility behavior,Negative incidents of corporate social responsibility refers to the production safety accident in the enterprise、Production inferior products、Environmental pollution、hire children's workers、Excessive labor、Employees suffer from occupational diseases due to lack of labor protection facilities。

  Negative events frequently promote the establishment of corporate social responsibility system

During the original accumulation stage of capitalism,The concept of corporate social responsibility has not yet appeared,But hire children's workers、Excessive labor、Employees suffer from occupational diseases due to lack of labor protection facilities、Production safety accidents and other phenomena frequently occur。For this,Published "Capital" published in 1894 to 1894 Volume 1-3 There are many deep discussions。For example, from 1845,Match manufacturing quickly bet365 Play online games develops in the UK,Investigation discovered,Half of the workers engaged in matchmaking at that time were children under 13 years old and teenagers under the age of 18。The working hours of these people ranging from 12 to 15 hours,At the same time, it is a very common phenomenon with "tooth locking"。In addition,Commodity adulteration was also prevalent in the British food manufacturing industry at that time,There are 6 adulteration methods for sugar,There are 9 types of olive oil,There are 10 kinds of cream,There are 12 species of salt,There are 19 kinds of milk,There are 20 kinds of bread,There are 23 species of shochu,There are 24 kinds of flour,There are 28 kinds of chocolate,There are 30 kinds of wine,There are 32 coffee; within ten years of 1852-1861,The number of deaths caused by production accidents in the British coal mining industry reached 8466,There are still a large number of people who died for other reasons that unfortunately could not be counted at all。

At this stage,Workers initiate mass assembly for the opposition to night workers and overtime、Charter Movement、Strive for ten hours of working days, etc.。Although the British Parliament passed the "Ten Hour Working Day Act" in 1847 and took effect in 1848,But with the failure of the British Charter,The bourgeoisie still occupies the dominant position,hire children's workers、Excessive labor、Production safety accidents and other phenomena have not improved。Although the British Parliament ’s“ Food Adults ”investigation committee discovered food adulteration behavior,and promote the promulgation of the "Food and Drinks Adventure Law" in August 1860,But in actual work,The relevant government departments are very tolerant of the behavior of selling fake goods,The effect of the bill is not good。

bet365 Play online games Enter the 20th century,Corporate social responsibility awareness begins to improve。American Iron and Steel Company announced the establishment of labor public health facilities in the company in the company's annual report from 1905-1915、Build a dormitory for workers、Follow Labor Safety、Develop a community hospital、Community schools and other content。1923,British scholar Sheldon proposed the social responsibility idea of ​​the manager,Promote the responsibility of enterprises to the community and workers。1931,American scholar Bailey and Dodd on whether enterprises should bear social responsibility to start the argument,Make corporate social responsibility officially enter the public vision,and pass through Bowen、Corol、The discussion of Scholars such as Frimata and others is constantly improving。Current,Enterprises need to assume social responsibilities that have gained academic circles、Corporate、Wide recognition of relevant government departments。but,Negative incidents of corporate social responsibility still show multiple situations,The root cause is that the cost of punishment is much lower than the income。

  Multiple measures and improve the corporate social responsibility governance mode

A negative event control method of corporate social responsibility in developed countries,It includes investors、Consumers、News media、Labor、Government agency、Comprehensive governance mode, including stakeholders such as intermediaries, etc.。

Social Responsibility Investment Fund is huge scale。Social Responsibility Investment Fund In addition to considering the economic indicators of the invested enterprise,Consider its environment、Social and Corporate Governance (ESG) comprehensive evaluation score,While promoting the sustainable development of the enterprise,Make the fund obtain a stable income。2017,European ESG Investment Fund size is 630 billion euros,American ESG Investment Fund size is $ 310 billion。In recent bet365 Play online games years,ESG Investment Fund in developed countries is still increasing。Companies that have negative incidents in social responsibility,ESG Investment Fund will sell its stock,Its stock price will fall down and increase the company's fundraising cost,Affecting the stock option implementation plan of the manager,Finally, the company was acquired and other phenomena,Forced enterprise to prevent the occurrence of negative incidents of social responsibility。

The initiator of consumer resistance activities includes environmental protection organizations、Labor Organization、Women's equity organization、Community organization、College Student Organization, etc.。Negative events for social responsibility include production safety accidents、Environmental pollution、Hatant Sweat Factory、False donations、False donations、Product quality is inferior、Labor conflict, etc.,The sponsor can encourage residents、College students and other consumers for "moral consumption",to reduce the product sales of the company's responsibility for the incident of social responsibility、Product price、Brand reputation。

Newspaper、Magazine、News Broadcast、TV shows and other news media to environmental pollution、Production safety accident、Reports to social responsibility such as food adulteration are fast -propy speed、Features of extensive influence,Make investors、Consumers quickly make a reaction of "voting with your feet",Urges government departments to take positive actions to calm down the public dissatisfaction。For example,1903-1905,Many magazines in the United States reported food and drug adulteration,promoted the US government to introduce the Pure Bet365 app download Food and Drug Law in 1906; 1978,Australian media reported the incidents of occupational diseases or even death due to mining of mines in Western Australia,Mine owners under pressure under all parties,Compensation for the loss of absenteeism。

During the original accumulation stage of capitalism,Trade organizations in developed countries through negotiations、Strikes and other forms oppose the hell -sweat factories,Promote enterprises to increase employee benefits、Improved fair employment。In recent years,Due to the transfer of manufacturing to developing countries,Hatant Kweed Factory and other phenomena occur in developing countries from time to time。Strikes will reduce the company's investment scale,In the end, it will also harm the interests of the workers。So,The number of workers participating in the union participating in developed countries show a decline in the decline,The focus of the work of union organizations has also been transferred to improving the minimum wage level and pension benefits of workers、Training of unemployed persons。

Developed countries in environmental protection、Product safety、Production safety、Maintenance of labor rights and interests issued a number of laws and regulations,strongly limited the occurrence of negative incidents of corporate social responsibility。Many developed countries have established a negative list system。For example,The US government requires companies to disclose a list of toxic items,The Canadian government requires companies to disclose pollutant emissions list,EU requires member states to implement pollutant emission registration system。Related studies,Government forced enterprises to disclose environmental pollutants information will affect corporate bet365 best casino games behavior,Reduce environmental pollution。In terms of compensation and punishment of environmental pollution,Laws and regulations in developed countries usually have high compensation amount、Compensation range wide、High penalties for penalties。For example,After an oil leakage accident occurred in the Gulf of Mexico, British Petroleum Company,Due to government fines and fishermen affected by the government、Compensation of farmers for compensation,Total expenses exceeded 42 billion US dollars。

The social responsibility report released by an enterprise may hide the negative information of social responsibility。So,Put the company that has happened,by the government regulatory agency、Negative events exposed by news media exposure are included in the social responsibility evaluation indicators,Avoid misleading investors、Important measures of consumers。Foreign researchers have widely adopted the social responsibility score indicator of the American KLD database,Including the negative information of social responsibility exposed by a variety of media exposure,For example, bad labor relationship、Production safety accident record、Products with unfriendly production environment。The social responsibility report issued by the enterprise is only one of the basis for corporate social responsibility scores in the KLD database,Avoid social responsibility evaluation score distortion。

 (This article is the Study Mechanism and Governance Mechanism Research on Hidden Information in the Social Responsibility Report of my country's Listed Companies "(17bgl235) phased achievement)

(Author Unit: School of Accounting, Yunnan University of Finance and Economics)

Editor in charge: Wang Ning
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