价值创造和企业社会责任
1Wharton School, University of Pennsylvania, Philadelphia, PA USA.
Journal of business economics
|April 16, 2024
概括
需要一种新的价值创造模式来改进企业社会责任 (CSR) 理论. 这种方法解决了衡量价值的冲突,并承认各行业对更好的企业决策的特定责任.
科学领域:
- 商业道德 商业道德
- 企业社会责任 企业社会责任
- 价值创造模型 价值创造模型
背景情况:
- 当前的企业社会责任 (CSR) 理论在衡量价值创造方面扎,在狭窄的金融指标和更广泛的以价值为导向的方法之间摇摆不定.
- 一个关键问题是假设所有行业都有相同的CSR责任,这与不同的企业现实相冲突.
- 现有的企业社会责任框架,如利益相关者理论和沟通/审议民主,未能将规范信念与规定的企业决策相协调.
研究的目的:
- 提出一个更强大,更具包容性的价值创造模式.
- 增强企业社会责任的主导规范理论,包括利益相关者理论和沟通/审议民主理论.
- 解决传统财务指标与企业社会责任中的以价值为导向的方法之间的冲突.
主要方法:
- 分析规范性企业社会责任信念与规定的企业决策之间的矛盾.
- 检查制药行业对2019年Covid-19流行病的反应作为一个案例研究.
- 批评利益相关者理论和使用有缺陷的价值创造模型的沟通/审议民主理论.
主要成果:
- 目前的价值创造模式被认为是有缺陷的,在企业社会责任理论中产生冲突.
- 在Covid-19大流行期间,制药公司面临着优先考虑健康而不是利的压力,这一立场没有得到现有的CSR理论的充分支持.
- 不同的行业可能有不同的重点目标 (例如,医疗保健的健康,半导体公司的利) 来实现企业社会责任.
结论:
- 重新构思价值创造模型对于推进企业社会责任理论至关重要.
- 公司治理可能需要调整,以使焦点目标与特定行业的责任和社会期望保持一致.
- 一个精细的价值创造模型可以更好地指导企业的决策,并提高跨多个行业的企业社会责任实践的有效性.
相关概念视频
01:29Professional Values
6.6K
Nurses are responsible for caring for patients during birth, death, illness, and healing. Professional values guide the decisions and actions that nurses make in their careers. If nurses know the decisions and actions to take, providing patients with exceptional care is possible.
The values that are the foundation of the nursing profession are altruism, autonomy, human dignity, and social justice.
First, altruism refers to the concern for the welfare and well-being of others without personal...
The values that are the foundation of the nursing profession are altruism, autonomy, human dignity, and social justice.
First, altruism refers to the concern for the welfare and well-being of others without personal...
6.6K
02:06Social Exchange Theory
34.5K
We have discussed why we form relationships, what attracts us to others, and different types of love. But what determines whether we are satisfied with and stay in a relationship? One theory that provides an explanation is social exchange theory. According to social exchange theory, we act as naïve economists in keeping a tally of the ratio of costs and benefits of forming and maintaining a relationship with others (Rusbult & Van Lange, 2003).
34.5K
01:43Sustainable Development
13.3K
As the human population continues to grow and use resources, we must be mindful of our planet’s natural limits. Sustainable development provides a pathway to maintain and improve human life now while also ensuring that future generations will have the resources that they need. The long-term success of sustainability efforts rests on understanding the interplay between human actions and ecological systems.
13.3K
01:09Decision Making: P-value Method
5.3K
The process of hypothesis testing based on the P-value method includes calculating the P- value using the sample data and interpreting it.
First, a specific claim about the population parameter is proposed. The claim is based on the research question and is stated in a simple form. Further, an opposing statement to the claim is also stated. These statements can act as null and alternative hypotheses: a null hypothesis would be a neutral statement while the alternative hypothesis can...
First, a specific claim about the population parameter is proposed. The claim is based on the research question and is stated in a simple form. Further, an opposing statement to the claim is also stated. These statements can act as null and alternative hypotheses: a null hypothesis would be a neutral statement while the alternative hypothesis can...
5.3K
01:27Ethical Issues
938
Nurses are essential in patient care, upholding the ethical principles of their profession and effectively navigating ethical dilemmas. Neglecting ethical issues can lead to inadequate patient care, compromised therapeutic relationships, and moral distress among healthcare workers.
Ethical Concerns in Healthcare:
Ethical Concerns in Healthcare:
938
01:25Ethical Standards I
799
The American Nurses Association (ANA) created and implemented the first nationally accepted Code of Ethics for Nurses with Interpretive Statements. The Code of Ethics is a living document regularly updated by the ANA and establishes an ethical standard that is non-negotiable for nurses in all roles and settings.
The Code of Ethics provisions outline the nurse's duty to the patient, the healthcare team, the profession, and society. The Code's fundamental principles include advocacy,...
The Code of Ethics provisions outline the nurse's duty to the patient, the healthcare team, the profession, and society. The Code's fundamental principles include advocacy,...
799