cSR与商业伦理联系与区别 联系:两者都是讨论企业如何开展各项经 营活动,及其对社会影响 区别:商业伦理是CSR的基础和原则,它 为CSR提供了道德判断依据,CSR更多表 现为回应利益相关者,所采取的外部表现 和行动。 商业伦理 CSR
CSR 与商业伦理联系与区别 •联系：两者都是讨论企业如何开展各项经 营活动，及其对社会影响。 •区别：商业伦理是CSR的基础和原则，它 为CSR提供了道德判断依据，CSR更多表 现为回应利益相关者，所采取的外部表现 和行动。 商业伦理 CSR
CSR VS, BE CSR actually exacerbates the problem of capitalism and ethics. The recent financial crises show the consequences of separating ethics from capitalism. The large banks and financial services firms all had Csr policies and programs, but because they did not see ethics as connected to what they do--to how they create value--they were unable to fulfill their basic responsibilities to their stakeholders and ended up destroying value for the entire economy Parmar. B L, Freeman.R. E. Harrison, J.s.. Wicks. A. C. Purnell. L colle, S(2010). Stakeholder theory: the state of the art. The Academy of Management Annals, 4(1): 403-445
“CSR actually exacerbates the problem of capitalism and ethics. The recent financial crises show the consequences of separating ethics from capitalism. The large banks and financial services firms all had CSR policies and programs, but because they did not see ethics as connected to what they do—to how they create value—they were unable to fulfill their basic responsibilities to their stakeholders and ended up destroying value for the entire economy.” Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L. & Colle, S. (2010). Stakeholder theory: the state of the art. The Academy of Management Annals, 4(1): 403-445. CSR Vs. BE
企业“漂绿”现象 “漂绿”( greenwashing)一词是是企业虚假 环保宣传以及粉饰行为的代称。企业刻意宣 传的社会责任并不一定代表企业真正落实履 行了社会责任,而且也不证明企业的伦理道 德一定好 漂绿企业往往就是实施了较多表面虚假CSR 却并不伦理道德的企业
企业“漂绿”现象 •“漂绿”(greenwashing)一词是是企业虚假 环保宣传以及粉饰行为的代称。企业刻意宣 传的社会责任并不一定代表企业真正落实履 行了社会责任，而且也不证明企业的伦理道 德一定好 •漂绿企业往往就是实施了较多表面虚假CSR 却并不伦理道德的企业
Greenwashing Greenwashing is a form of spin in which green PR or green marketing is deceptively used to promote the perception that an organizations products, aims or policies are environmentally friendly(Kahle, 2014) Lynn R Kahle, Eda Gurel-Atay, Eds(2014) Communicating Sustainability for the Green Economy. New York: M.E. Sharpe
Greenwashing Greenwashing is a form of spin in which green PR or green marketing is deceptively used to promote the perception that an organization‘s products, aims or policies are environmentally friendly (Kahle, 2014). Lynn R. Kahle, Eda Gurel-Atay, Eds (2014). Communicating Sustainability for the Green Economy. New York: M.E. Sharpe
企业社会责任 共同看法 一是认为企业社会责任的性质属于公司企 业的自愿行为 二是认为其承诺的责任大多高于国家法律 要求 三是认为企业社会责任应包含环境、劳工 权益和人权方面的保护措施,以及参与社 区和社会公益活动等要素
企业社会责任 •共同看法 •一是认为企业社会责任的性质属于公司企 业的自愿行为 •二是认为其承诺的责任大多高于国家法律 要求 •三是认为企业社会责任应包含环境、劳工 权益和人权方面的保护措施，以及参与社 区和社会公益活动等要素