Corporate Social Responsibilities And Empirical Analysis Of China's Central Enterprises

In addition to pursuing the interests, the corporations should also bear the corresponding social responsibilities, because they are organizations of the society. With the growth of society and corporations, the theory of corporate social responsibilities develops accordingly. Since the early 20th century, a budding theory of corporate social responsibility has experienced several stages of development, from the Bowne's general definition to "corporate social response" theory, "corporate social performance" theory, and "corporate citizens" theory. So what is social responsibility in the end? I give it a definition in this essay. Corporate social responsibility is the act in which the corporations should bear the responsibilities to meet the legitimate interests of the stakeholders, or the act which promises not to damage the legitimate interests of the stakeholders, and make it possible to achieve the desired social effect.There are two parts in the dissertation. The first part mainly defines the connotation of corporate social responsibility (CSR), and further clarifies the corpus of CSR is not the investors but the corporations. According to the theory of capitalist managers, it can be further specified that the corpus of CSR is the managers of the corporations. According to the theory of stakeholders and contracts, the objects of CSR can be defined as the stakeholders. In the dissertation, the stakeholders include stockholders, staff, business partners, consumers, competitors, governments, communities and environment. The content of CSR is trying to meet the interests of the different requirements of the stakeholders, according to their specific responsibilities. The methods of evaluating CSR can be used from different perspectives of legislation, economy, and stakeholders. The second part of the dissertation mainly deals with the empirical analysis of the central enterprises in our country. Based on the special status and function of central enterprises and their special dual attributes of corporations and public, the connotation of central enterprises is discussed and the four stages of the development of central enterprises'CSR are reviewed (overload---zero-load---reflecting and adjusting---the quest of mechanism).By analyzing the details of reports on central enterprises'CSR, researching the current situation and existing problems of central enterprises'CSR that they have undertaken for the stakeholders, it is proposed that the legal mechanisms and other mechanisms should be developed and made perfect in order to solve these problems in central enterprises'CSR.