Corporate social responsibility in China

Autor: Li, Qi
Přispěvatelé: García Meca, María Emma, Economía, Contabilidad y Finanzas
Jazyk: angličtina
Rok vydání: 2020
Předmět:
Zdroj: Repositorio Digital de la Universidad Politécnica de Cartagena
instname
Popis: Fromtheperspectiveofhistoryandreality,thepracticeandunderstandingofcorporatesocialresponsibilityhasexperiencedatransformationfromcentralizationtodiversification.Theearlyenterprisepracticebasicallyreflectedthetheoreticalhypothesisofneoclassicaleconomics,andinsistedonthesinglepointofviewofmaximizingprofitsascorporatesocialresponsibility.Today,undertheguidanceofstakeholdertheory,thecorporatepracticeindevelopedcountriesisalsodevelopingtowardsadiversifiedconceptofcorporatesocialresponsibility.Influencedbytheglobalizationofcorporatesocialresponsibilitymovement,theconceptofcorporatesocialresponsibilityinChinaischangingfromunitarytoplural.Duetotheimmaturedevelopmentofthetheoryofcorporatesocialresponsibilityandthedeviationofunderstanding,therearestillmanyproblemsinthepracticeofChineseenterprises,andthelackofcorporatesocialresponsibilityisveryserious.Therefore,thereisanurgentneedforin-depththeoreticalresearch.Basedonthepracticalneeds,thispaperattemptstostartfromtheimplementationmechanismofcorporatesocialresponsibility.Enterprisesarethebasicelementsofsocietyandthemainundertakersofsocialproduction.Therefore,whetherenterpriseshavetheconsciousnessoffulfillingsocialresponsibilityandthesituationoffulfillingsocialresponsibilityareofgreatsignificancetotheconstructionofaharmonioussociety.Thearrivalofthe"transparencyera"requirescompaniestofulfilltheirsocialresponsibilities.Inordertotransmitsocialresponsibilityinformationandestablishagoodcorporateimage,mostenterpriseschoosetoissuesocialresponsibilityreportsinordertotimelyandaccuratelydisclosetheperformanceofsocialresponsibilitytothepublic.Inordertoimprovethequalityandcredibilityofsocialresponsibilityreports,externalsupervisionandrestraintareneeded.SocialresponsibilitycertificationisstillinthestageoftheoreticaldiscussioninChina.Mostcompanieswillnotactivelyhireexternalcertificationagenciestoperformsocialresponsibilitycertificationand evaluation.Atpresent,thereisalsoalackofcertificationmethodsforanalyzingcorporatesocialresponsibilityandmonitoringtheperformanceofenterprises. Facultad de Ciencias de la Empresa Universidad Politécnica de Cartagena
Databáze: OpenAIRE