The Influence of Employees’ Ethical Behavior on Enterprises’ Social Responsibility

The enterprises’ social responsibility (CSR) importantly depends upon behavior and its important factors like values, culture, ethics and norms. This article investigates how employees’ ethical behavior defines CSR. Article includes a comprehensive literature review, and empirical results of survey about employees’ perception of ethical behavior and relations between employees’ ethical attitudes and CSR. Sample consists of more than 900 employees in Slovenian enterprises, collected in last decade. Trends about employee’s perceptions of ethical, economic, environmental, and social attitudes, show increasing importance of ethical and environmental attitudes, and decreasing importance of striving for economic performance. Social attitudes remain unchanged over the entire decade. Employees’ ethical perceptions positively and significantly impact their attitudes toward social and environmental concerns. Their impact on attitudes toward giving priority to economic results is negative and significant. The considered relations were controlled by demographic variables mediating the relationship only for economic concern. Results of trends and relations confirm the significant influence of employees’ ethical behavior on CSR. The developed solution enables improvement of CSR considering importance of influences of employees’ ethical attitudes on aspects of CSR. The proposed solution reduces unexplained part of CSR related to ethical behavior and develops requisitely holistic methodological framework for future consideration of other behavior factors in enterprise.     

企业营销道德测评体系的确立与模糊评价———来自外部顾客的数据分析

在实证研究的基础上,通过均值分析和主成分因子分析,建立了一套从消费者角度出发的企业营销道德测评体系,同时应用该体系对四家样本企业的营销道德水准进行模糊评价,得出了三个基本结论:1)从消费者(外部顾客)角度看,企业营销道德测评体系可主要由促销因子、诚信因子、社会责任因子、公平竞争因子四大指标确立;2)通过对四家样本企业的模糊评价结果,可推论出我国现阶段多数企业营销道德水准偏低;3)促销因子和公平竞争因子的道德水准建设应成为我国多数大企业营销道德建设的重点工作之一.     

实际控制人籍贯地发展水平、慈善捐赠与绩效

如何平衡企业经济利益与社会责任之间的关系,是学术界和实务界共同关心的问题.本文研究了实际控制人籍贯地发展水平对企业通过慈善捐赠行为提升企业绩效的影响.研究发现,实际控制人籍贯地发展水平越差,企业慈善捐赠越多;相对于实际控制人籍贯地发展水平好的企业,实际控制人籍贯地发展水平差的企业其慈善捐赠与绩效的正向关系更明显.这说明,籍贯地发展水平差的实际控制人在承担社会责任的同时最大化企业绩效,也说明了慈善捐赠是缓解经济利益和社会责任之间关系的重要纽带.本文从籍贯这一非正式制度层面研究了企业慈善捐赠的动机和后果问题,从微观层面提供了实际控制人异质性能够改善社会责任的积极证据.     

Ethics of a Sustainable Enterprise—and the Need for it

In the modern global economy, new criteria are needed to describe the most modern enterprises: Sustainable Enterprise (SE) and Sustainable Enterprise Ethics (SEE). Long-term existence and development of humans and organisations depend, largely, on application of the sustainable development (SD) concept. Already, some enterprises consider the modern conditions and apply the requisite synergy of economic, ecological, social and ethical aims. They can be called Sustainable Enterprises (SEs). Suitable activities of SEs depend on their ethics even more than on their knowledge—Sustainable Enterprise Ethics. Attainment of SEE demands innovation of values, culture and behaviour of all critical SEs’ participants for them to understand, achieve and use SEE as a more/requisitely holistic practice, based on ethics of interdependence (EI). We offer some new suggestions on why humans need SE and SEE and suggest ways to create and implement EI as SEE in and for SEs rather than the traditional one-sided business behaviour.

The Corporate Social Responsibility of Ukrainian Agroholdings: the Stakeholder Approach Revisited

The agricultural sector in Ukraine and other transitional and developing countries is distinguished by the prominence of agroholdings, i.e., large-scale industrialized corporations, that offer extensive support to their stakeholders through the corporate social responsibility (CSR) initiatives. The stakeholder approach as a part of business ethics scholarship explains stakeholder salience in terms of the turbulence of the business environment. Drawing on the Luhmannian theory of complex social systems, the present paper shows this turbulence to be a relative concept that makes sense primarily in relation to the limited ability of dominant formal institutions, such as the function systems, to process the complexity of the societal environment. In line with this argument, the Ukrainian agroholdings are shown to direct their CSR efforts to stakeholders whose salience arises out of the transition-specific institutional shortcomings, such as the imperfections of land and labor markets. Paradoxically, the Ukrainian institutional environment has been conducive not only to the rise of agroholdings but also to the emergence of societal expectations which the agroholdings must face. The broader business ethics implication of the argument is the functional equivalence of the discretionary CSR activities and the quality of the dominant formal institutions, such as the function systems.     

捐赠期望落差、现金流权与企业应对策略

企业慈善捐赠金额低于预期（即捐赠期望落差）会降低企业合法性,企业如何应对是一个重要的理论和实践问题。基于中国上市公司2008~2018年的数据,探讨企业如何通过调整后续的企业社会责任行为来降低捐赠期望落差的负面影响。研究表明：捐赠历史和社会期望落差越大,企业越可能增加捐赠以消除负面影响;捐赠历史和社会期望落差对企业其他社会责任行为增加的影响不显著,说明企业不倾向于采用增加其他社会责任行为来降低捐赠期望落差带来的负面影响;不同类型捐赠期望落差对企业行为的影响强度不同：与捐赠历史期望落差相比,捐赠社会期望落差对捐赠增加的影响更强,但两者对于其他社会责任行为增加的影响没有显著差异;实际控制人的现金流权比例越高,对捐赠增加的成本越敏感,捐赠历史和社会期望落差对捐赠增加的影响越弱。上述结论将绩效反馈从财务绩效拓展到社会绩效,不仅丰富了绩效反馈和慈善捐增文献,而且对企业应对捐赠期望落差有重要启示。     

PPP项目政府最优合作伙伴选择:基于不同付费模式的分析

合作效率的高低是政府选择PPP项目社会资本方的重要依据.根据我国的国情,本文引入政府付费、使用者付费及可行性缺口补助等三类不同的PPP项目付费模式,构建了一个包含民营企业和国有企业的混合市场PPP模型,从社会福利最大化视角分析政企合作的效率,并进一步探讨政府最优的PPP项目合作伙伴及项目模式选择问题.结论表明:政府应根...     

Social Responsibility: Measures and Measurement as a Basis for Organizational Systemic Action

European Union (2011) supports conditions favorable to sustainable growth, responsible business behavior and durable employment generation. Social responsibility (SR) supports this effort; hence EU urges its member states and big enterprises to promote SR to innovate habits of humans, societies and especially decision-makers-towards requisite holism, based on ethics of interdependence, i.e. systemic behavior. Related criteria for measurement of SR of organizations are drafted here. In Slovenia, the ‘Horus award’ promotes public awareness about meaning and importance of SR and encourages it in organizations.     

签字会计师个人经验对客户避税行为的影响

审计与公司避税活动之间具有紧密的联系,审计可以直接或间接地影响公司避税策略的实施,而由于避税活动的复杂性,审计师的个人经验就成为影响公司避税活动的一个重要变量.然而,经验丰富的审计师究竟是会促进还是抑制客户避税,存在不同的理论预期.利用中国A股上市公司数据,检验了签字会计师个人经验对公司避税活动的影响,结果表明,签字会...     

Project Management Supports (Requisitely) Holistic: Socially Responsible Action in Business Systems

This article emphasizes the role of projects and project management in assuring socially responsible acting of contemporary business systems, presenting some practical applications in the field of tourism. With arising number of projects in business systems and their growing strategic importance, the role of project management has radically been changing for the last two decades. Managing organizations, as a central topic among seven crucial topics in ISO 26000 on social responsibility, is strongly associated with managing projects. Projects have important influence on the established as well as on establishing ongoing operations and are important tools in assuring business systems’ strategic development, by exposing interdependences and supporting the requisitely holistic approach. This article tries to fill the gap we detected in literature on social responsibility where projects and project management seem not to have a proper role. Four different links and interdependencies between project management and systems theory (which ISO 26000 reinforces) are exposed: (1) systemic treatment of project management, (2) systematical treatment of projects as holistic works, (3) systemic treatment of projects as parts of BSs’ strategies, (4) systemic treatment of projects throughout their entire life cycle.     

Business ethics and systems thinking

This paper discusses the development of research in business ethics and recent directions taken by scholars in the field. We also analyze ethical considerations in systems theory and speculate on the possibilities of examining business ethics from a systemic perspective.     

Measuring unmet need for social care amongst older people

Recent spending cuts in the area of adult social care raise policy concerns about the proportion of older people whose need for social care is not being met. Such concerns are emphasised in the context of population ageing and other demographic changes. For example, the increasing proportion of the population aged 75 and over places greater pressure on formal and informal systems of care and support provision, while changes in the living arrangements of older people may affect the supply of informal care within the household. This article explores the concept of 'unmet need' for support in relation to specific Activities of Daily Living (ADLs) and Instrumental Activities of Daily Living (IADLs), using data on the receipt of support (informal, formal state or formal paid) from the General Household Survey, the English Longitudinal Study of Ageing and the British Household Panel Survey. The results show that different kinds of need tend to be supported by particular sources of care, and that there is a significant level of 'unmet need' for certain activities.     

考虑竞争企业定向能力的定向优惠券投放策略

针对竞争环境下企业优惠券投放问题,本文引入大众优惠券和定向优惠券,综合考虑消费者忠诚度和定向能力策略,构建优惠券影响下的企业利润模型,进而分析企业优惠券投放策略.结果表明:(1)当企业实施定向优惠券策略时,企业在优势市场投放强度要高于竞争市场;(2)当企业综合考虑价格歧视和定向优惠券策略时,通过在不同细分市场给予消费者...     

基于社会资本理论的中小企业技术创新网络构建

社会资本能通过网络、信任和规范等核心要素使企业从与社会网络和其他社会结构的联系中获取利益。本文以企业社会资本理论为理论基础,分析了该理论与中小企业技术创新的关系,并针对中小企业技术创新面临的障碍,从社会资本角度探讨了中小企业技术创新网络的构建。     

Feasibility-Oriented Application of System Analysis in SMEs-The Cybernetic Approach of VSM Applied to Horticultural Retail Companies in Germany

Many approaches of business analysis focus on single disciplines or specific problems but ignore complex and dynamic interrelations between small and medium-sized enterprises (SMEs), their stakeholders, and their business environment. In order to meet these challenges, the system analysis tool Vester sensitivity model (VSM) is applied on a reference company representative of the German horticultural retail sector. Based on the principles of system theory and (bio-) cybernetics, the VSM system building tool uses net thinking, heuristics, and a participatory approach to illustrate and evaluate the systemic role of relevant key variables, and their interrelations in the example company. In this article, the analytical steps of the VSM are applied up to the finalized effect system model of the reference company. As an innovative aspect, the article emphasizes how the multilevel process of the system analysis can be put into practice more effectively by using interactive media tools to enable the required communication and consensus by the participating stakeholder panel. Elements such as the manager’s ability of strategic planning, the organizational climate, and the company’s image were uncovered as critical, but also stabilizing key factors for such companies. Although the study focuses on the specific situation of German horticultural retail companies as the research subject, the suggested procedure of integrated knowledge generation is transferrable to any business, industry branch, and country. Especially scholars, advisors, and business analysts working in the field of SME management can use the concept to evaluate such systems in the overall context of the companies under investigation.     

企业集团中节点企业的博弈分析

分析企业集团中节点企业博弈的特点,然后运用博弈理论和有关数学工具提出企业集团节点企业的博弈分析模型,并在此基础上引入“核心企业”作为局中人．推出带有控制的博弈分析模型。解决集团内部的矛盾,实现资源的最优利用和配置。文章最后指出,博弈方要建立相互信任机制,优化信息沟通渠道,以长期利益为目标．才能提升企业集团的整体竞争力,取得最优经济效益。     

基于固定工资和声誉的国企经理行为动态分析

一般文献的研究认为固定工资无激励效果,但经研究发现,在我国国有企业中,经理人的固定工资也有很强的激励效果.由于国有企业的经理人是通过上级政府行政任命的,上级政府对经理具有很强的约束作用,并且被任命为国有企业的经理人会给其带来很高的效用,即在职消费以及相应的特权.所以,我国国有企业经理人都有较强的声誉考虑.基于这种声誉前提,为了更好地建立经理努力与企业业绩关系的模型,突破传统模型将经理的经营行为分为长期努力、短期行为和普通经营努力,并分别建立了国有企业静态和动态激励模型,分析了固定工资报酬形式下,国有企业经理的行为选择特征,得出了固定工资是如何实现其激励效果的.     

基于映射关联规则算法的业务流程重组关键成功因素识别

试图采用关键成功因素管理方法来研究业务流程重组(BPR)的实施, 在总结国内外学者对BPR关键成功因素研究的基础上, 根据中国的实际情况, 采用系统的思考方法, 全面考虑与流程相关的其它组织要素的变革因素, 提出了中国企业业务流程重组的关键成功因素: 企业战略管理、业务流程管理、信息技术支撑、组织结构变革、企业人员管理和企业文化管理. 在实证方法方面, 提出了一种基于映射的关联规则改进算法(MBAR), 该算法只需要经过一次数据库扫描, 就能够得到所有存在数据库中的大项集, 并应用于挖掘业务流程重组关键成功因素对BPR项目成功的影响, 得出一些有意义的关联规则, 例如: 企业战略管理Λ信息技术支撑Λ人员管理→BPR项目的成功(支持度0.614, 可信度0.706).     

考虑社会责任的跨国企业对外投资社会政治风险防控博弈分析

履行社会责任对东道国社会政治风险具有显著的正向管制作用,但在东道国复杂多变的社会制度背景下,跨国企业可能因"负责过度"而招致非议,因"努力不足"而丧失深度合作机会.因此,履行社会责任的努力水平决策成为了跨国企业普遍关注的焦点难题.本文以履行社会责任为研究视角,以鼓励契约、抑制契约和一视同仁契约刻画东道国政府对跨国企业的不同合作策略,构建了跨国企业对外投资社会政治风险防控互惠微分博弈模型.研究发现,东道国的社会政治环境稳定程度显著影响双方收益和最优契约的选择路径.对跨国企业来说,当声誉衰减速度较小时,鼓励契约在短周期合作中最优,一视同仁契约在长周期合作中最优,完全抑制契约始终最差,但部分低作为跨国企业也可能对不完全抑制契约免疫.当声誉衰减速度较大时,鼓励契约始终最优;抑制契约始终最差,甚至还会侵蚀跨国企业原有资本.