經濟英文論文企業社會責任的文化與傳統

　　本文是經濟英文論文，主要內容是研究企業社會責任的文化與傳統方面的問題，并且以毛里求斯的酒店行業作為研究對象。《現代管理論壇》是一本為企業管理及相關理論服務的社會學期刊。該刊不僅涵蓋了管理理念，還涉及對不同業務與企業管理發展趨勢的解讀、討論與評價。《現代管理論壇》致力于為企業與員工提供高質量的獨特交流平臺，并通過將期刊傳遞的有價值信息應用于現實工作環境、通過將管理理念與實際經驗的有機結合來惠及企業及員工。

　　毛里求斯的酒店行業有著悠久的文化，特別是在他們工作的地區志愿活動方面的企業社會責任的傳統。多年來，他們對國家的環境和社會發展作出了幾項重要貢獻。在大部分毛里求斯酒店認為，他們在社會上的角色超越財富的產生和追求經濟利益，也與社會和環境責任的平衡。毛里求斯酒店行業從事國內企業社會責任對員工福利活動和外部企業社會責任活動的發展或支持和社區活動。此外，毛里求斯政府已成立了一個政策，所有賺錢的公司都需要花費百分之二的利潤在政府批準的活動，有助于毛里求斯的社會和環境改善或轉移資金到政府用于社會投資。

　　Hotel industries in Mauritius have a long culture and tradition of corporate social responsibility especially in terms of voluntary engagements in the regions they operate. They have been making several important contributions over the years to the environmental and social development of the country. Mauritian Hotels in their large majority believes that their role in society extends beyond wealth generation and that of pursuing economics interests, but is also balanced with both the social and environmental responsibility. The Mauritian Hotel industry engages in both internal CSR activities for the benefits of its employees and also external CSR activities for developing or supporting and community related activities. Moreover,the Government of Mauritius has established a policy whereby all profitable firms are required to either spend two percent of their profits on Government-approved activities/programs which contribute to the social and environmental improvement of Mauritius or transfer the funds to the Government to be used for social investment.

　　Definition of CSR:

　　Corporate Social Responsibility (CSR) is a model whereby businesses consider the interests of the societies within which they are based and operate. Moving beyond philanthropy and compliance, CSR shows how companies manage the impact of their economic, social, and environmental policies, as well as their relationships with customers, employees, suppliers, shareholders, and communities.

　　CSR has become a very well know public relation subject in the business world, yet there are those who argue that the positive impacts of CSR on businesses are overblown and say companies exist to sell goods, make profit and satisfy shareholders - not to save the world. Below are some definition of Corporate Social Responsibility.

　　According to the Jones Sustainability Index website, which defines corporate sustainability as follows :

　　'Corporate sustainability leaders achieve long-term shareholder value by gearing their strategies and management to harness the market's potential for sustainability products and services while at the same time successfully reducing and avoiding sustainability costs and risks.'

　　According to the The World Business Council for Sustainable Development (WBSCD),it defines CSR as 'Corporate Social Responsibility is the continuing commitment by business to contribute to economic development while improving the quality of life of the workforce and their families as well as of the community and society at large.' (WBSCD,2000).

　　Following an evaluation of the impact of current European CSR Policy, the European Commission has put forward a new definition of CSR: 'To fully meet their corporate social responsibility, enterprises should have in place a process to integrate social, environmental, ethical and human rights concerns into their business operations and core strategy in close collaboration with their stakeholders.' (EU commission, 2011)

　　Some other well-known definitions of CSR are as follows:

　　'Corporate social responsibility is a commitm

　　ent to improve community well-being through discretionary business practices and contributions of corporate resources.' (Kotler & Lee, 2005)

　　CSR is the 'continuing commitment by business to behaving ethically and contributing to economic development while improving the quality of life of the workforce and their families as well as of the community and society at large.' (R. Sims, 2003)

　　'The social responsibility of business encompasses the economic, legal, ethical and discretionary (philanthropic) expectations that society has of organizations at a given point in time.' (Carroll 2003)

　　Henceforth 'CSR is concerned with treating the stakeholders of the firm ethically or in a socially responsible manner. Stakeholders exist both within a firm and outside. Consequently, behaving socially responsibly will increase the human development of stakeholders both within and outside the corporation.' (Michael Hopkins: A Planetary Bargain: CSR Comes of Age Macmillan, UK, 1998).

　　CSR and Stakeholders

　　Stakeholders are people who have interest, rights and ownerships in organization and its activities. We have customers, supplies, employees and shareholders as example of primary stakeholders groups. Each has interest in how an organization performs or interacts with them. Stakeholders groups can gain from a company success and can also be harmed by its mistakes.

　　Stakeholders are very important as they can take action that can destroy or assist the organization. Stakeholders include government, union nongovernmental action, groups and media.

　　Nowadays it can be noted that many companies and organization are doing CSR to serve the stakeholders ethically and socially.

　　Non-governmental organizations (NGOs)

　　Mauritius is one of the first countries in the world to require businesses to offer a portion of their profits to NGOs or government projects in the name of Corporate Social Responsibility (CSR). Non-governmental organizations (NGOs) are every often part of the secondary stakeholder groups, but they can cause an important damage to a corporation (Clarkson, 1995). Henderson (2001), Knox and Maklan (2004) and Greenfield (2004) go even further saying that companies are being blackmailed by NGOs to behave responsibly.

　　Employees

　　Employees play an important part in supporting the hotel organizations' life and consequently, the working environment should encourage them to work comfortably. This environment includes issues of health and safety, working condition, employees' benefits and trainings, and productivity levels to create job security and satisfaction for them (Cooper, 2004). Companies having bad CSR transactions will have more trouble recruiting compared to their more advanced CSR rivals (Strandberg, 2002).

　　Investors

　　Investors were found to use social information for their investment decisions (Epstein and Freedman, 1994). Investors may focus on the organizations' abilities to honour the future payments to them, in either short or long term (Cooper, 2004). According to McGuire et al. (1988), CSR is a core corporate duty which consists of corporate decision making, the relationship of the firm's social and ethical concerns with financial performance.

轉載請注明來自發表學術論文網：http://www.zpfmc.com/jjlw/12378.html