The Study Of Corporate Social Responsibility And It's Implementation Mechanism

The exposure of Sanlu "problem powdered milk" and its serious consequence in the dairy industry which cause chain reaction has triggered the heated controversy on issues of corporate social responsibility within the different social fields. Whether the enterprise should bear the social responsibility? What commitment should be bear? Whether will it affect corporate profits as an economic organization of market-economy body? How to see the relationship between corporate behavior and social responsibility? What about the implementation mechanism? Academics launch an extensive and in-depth discussions about issues.Rational economic-man and perfect market assumptions played an important role on aiding the capitalist market economy to establish the maximal profit targets, expand enterprise scale and accumulate wealth of society.But in today's society, the assumptions which operate solely has been replaced by cooperation, so assumptions have been inconsistent with reality. The real economic process include a variety of random and causal factors, the real world could not meet the assumptions of new classical economics because of the uncertainty in the future and incomplete information.Therefore, the foundation of the monism corporate social responsibility no longer, exist, with the development and fit of the social contract theory, stakeholder theory, business ethics theory,the academia and the business community have a more clear understanding of the negative social consequences caused by the rapid and extensive development, a diversified concept of social responsibility came into being.The dissertation insist that the meaning of corporate social responsibility should be a comprehensive liability which includes many factors, for example: which object of study is a stakeholder; which content is to achieve their own interests and social interests; which target is to achieve enterprise-oriented sustainable development and build harmonious society? This is currently feasible definition about corporate social responsibility, corporate social responsibility is a dynamic concept, it will change according to the expansion of the corporate social activities, the ever-changing of human values and the changes of social development.Therefore, essentially, the meaning of corporate social responsibility is a open concept, which need to be continuously modified to perfection.Social and economic situation raised new expectations for enterprises based on the highly concerning about corporate social responsibility. But the previously research only involve the basic concepts'argument not involve advanced research such as the implementation mechanism etc. so it has been unable to meet the realities of corporate social responsibility. Compare with the western developed countries, China's overall social responsibility are still at a low level and can not meet the gradually deepening of economic globalization and the reality demand of people-centered social values. If we not take measures to establish a reasonable mechanism for the implementation to regulate and promote the development of China's corporate social responsibility, it will be bound to make China's enterprises in future international economic competition in a disadvantageous position, and which will greatly weaken the competitive force. Therefore, the world economic situation and China's construction of a harmonious society requires enterprises to remold their own values, to re-establish their core values, and display a posture for human well-being and healthy development of society. At this stage to carry out research on corporate social responsibility and its implementation mechanisms has an important theoretical and practical significance.This dissertation proceeds its study on technical and logic line of following questions,constructing the theoretical framework,empirical analysis and problem-solving ideas in order to establish a system architecture for resolving the issue of corporate social responsibility and implementation mechanisms. This dissertation is divided into eight chapters.Chapterâ… is the introduction, which explains the background of this dissertation and the theoretical and realistic value of this research, summarizes studies implemented by domestic, international scholars, introduces the author's approach towards the problems, and points out the innovation and deficiency of this dissertation as well.Chapterâ…¡give a general theoretical analysis and research framework. This dissertation select narrow and broad interpretation of meaning of corporate social responsibility, orientate the nature in the social, hierarchical and dynamic, while the expression of its characteristic, This dissertation emphasizes the adaptation of the responsibility and right, the unity of self-serving and common-benefit,the unity of mandatory and voluntary nature, the unity of enterprise development and social sustainability of the four aspects. In order to construct a reasonable theoretical study' framework, This dissertation find proof successively from the market mechanism, government actions, legal mechanisms, economic ethics and economic globalization etc. Then, The dissertation give a general theoretical analysis framework on the basis of criticism of corporate social responsibility, and pointed out that corporate social responsibility embedding in the whole process of corporate social reproduction is theoretical starting point, endogenous and exogenous driving force is the boosters, reputation and punishment mechanisms are the coupler, while the evaluation mechanism to measure the relevance of the profit and corporate financial indicators is the measuring instrument.Chapterâ…¢fulfill the economics and ethics analysis of the social responsibilities in accordance with four aspects of social reproduction. In the stage of production process, the economic and ethical performance is the unity of environmental responsibility and quality. In the exchange process stage, the economic and ethical performance is to play a big role in the honesty. In the allocation process stage, the economic and ethical performance is to make the values of justice into the distribution of the entire process. In the consumer process stage, the economic and ethical performance is the unity of achieving customer needs and guiding consumer behavior.Chapterâ…£lay press on the importance of endogenous incentives and exogenous dynamics, pointing out that the endogenous incentives are driven by profits, exogenous dynamics are driven by the legal system, government regulation, external interest groups and moral and ethical forces. Through the acceleration from "profit-driven and external driven", Enterprises can recognize that the corporate social responsibility caused by external diseconomy during its economic activities is an endogenous variable of corporate profit function, and they take on a positive correlation. In the process of development of enterprises, the enterprises can adjust sorts of strategies according to their own developing needs and the different stages of development and undertake the corporate social responsibility to achieve their maximize profits so that exogenous motivation can fit with endogenous dynamics to promote corporate social responsibility a good dynamic mechanism.Chapter V mainly analyze the reputation mechanism and punishment mechanisms by using Game Theory's analysis tools and describes the mechanism of corporate social responsibility to achieve. Reputation mechanism has two ways to play a role:Firstly, It comes from the enterprise's own internalized value system; secondly it is from outside interest groups or the social community. Because the process of internalized value requires enterprises to have a good moral nature and the wide social responsibility initiative,it only exists in the corporate case, do not have the universal nature. Therefore, when internalized value gradually fail due to the law of the efficiency of the mechanism's diminishing, punishment mechanism can play an important role. The implementation process of punishment mechanism is divided into self-punishment mechanism and the external punishment mechanism.In the implementation carrier, the current realistic choice of China's corporate governance structure is to build a shared governance model in which all the stakeholders involve.Chapterâ…¥explained mainly the application of evaluation mechanisms which are in corporate social responsibility. The dissertation firstly describes the evaluation index system of corporate social responsibility, and then introduce the famous academic evaluation system, such as Clarkson's RDAP scale, Hopkins's SRE model etc. At last giving the conclusion:There should be a positive correlation between corporate social responsibility and financial performance.Chapterâ…¦have an important function which is to have an empirical testing on the theoretical framework. According to the change of the nature of enterprises before and after China's reform and opening up,the dissertation point out that "corporate social functions" in the traditional system is not the scope of corporate social responsibility but a special matter of planned economy; After reform and opening up,the dominant position of market economy make it possible that enterprises change from the executive subsidiary to an independent legal entity. According to China's national conditions and the status of system innovation, Our corporate social responsibility have changed from only achieve higher wages to enhance employment environment survival status and the development of space. China's corporate social responsibility performance is divided into four phases from 1949 to 2009 years.Chapterâ…§give the policy and recommendations. China should use the opportunity of SA8000 concept's wide-spreading in the world and accelerate the pace of institutional innovation, and gradually build an corporate social responsibility system which is suitable, to China's national conditions and its content include enterprise culture,social responsibility standards,social responsibility evaluation system and social responsibility monitoring system.