【作者】 朱文忠；

【导师】 卢瑞华；

【作者基本信息】 中山大学 ， 企业管理， 2008， 博士

【摘要】 企业社会责任指一个企业在创造利润、对股东利益负责的同时,还需承担对员工、消费者、供应商、社区和环境等的社会责任,包括遵守法规和商业道德、保障生产安全和职业健康、保护劳动者合法权益、保护环境和自然资源、支持慈善公益、保护弱势群体等。企业社会责任通常可以分为经济的、法律的、伦理的和自愿的四个层次。对任何企业来讲,承担社会责任,避免伤害他人,努力造福社会,是其应尽的义务。当今商业社会已进入关系时代,积极承担企业社会责任,努力构建与员工、客户、供应商、竞争对手、社区以及社会大众所有利益相关者的和谐关系,这是所有企业未来长期保持核心竞争力、实现可持续发展的关键之所在。造福社会同样也会造福企业。当代企业应把社会责任,特别是伦理的和自愿的社会责任,作为一种长期的战略目标始终贯穿于一切经营活动之中,以从根本上确保投资人利益的长期最大化。中国商业银行,特别是四大国有商业银行的股份制改革已经基本结束,海内外公开上市也已经完成,以董事会为核心、产权明晰、所有权与管理权分离的现代企业公司治理制度正在完善之中,随着产权制度改革的逐步完成,这些金融企业的经营管理目标也在悄然发生变化,即可能不再像国有独资企业那样为国家承担众多的社会责任,而是把追求自身利润最大化或投资者利益最大化作为首要目标。事实上,我国一些银行吝惜助学贷款,一些银行违反规定乱收费,一些银行贷款支持污染企业,或一些银行通过信贷行为暗中操作操控股市或房地产价格,这些现象均显示商业银行存在社会责任问题。在这种情况下,商业银行如何认识和平衡自身经济效益和社会效益之间的关系,在为股东赚取利润的同时,如何为其他各方利益团体做出贡献,从而实现长期利润最大化,对其保持可持续发展和国内外市场竞争力至关重要。另外,伴随着经济全球化和商业银行国际化,商业银行在国外市场的利益相关者日趋扩大化和多元化,在这一大背景下,重新审视和反思商业银行企业社会责任价值观具有重要的研究价值。深入研究我国当代商业银行企业社会责任的评价标准与构建机制问题具有重要的现实意义。一是企业社会责任问题事关商业银行的可持续发展大局。在国内市场,它可能成为商业银行外部形象和销售业绩好坏的晴雨表,在全球化背景下,它正在成为参与国际竞争的新型“贸易壁垒”或市场准入障碍;二是商业银行企业社会责任的内涵和标准有别于普通企业的社会责任,而目前尚没有相关标准和机制,因此非常值得专门进行研究和制定;三是商业银行企业社会责任的良好表现具有特殊重要性。商业银行,作为地位独特的企业,对国民经济发展发挥比一般企业更加重要的作用,它除了直接影响银行本身的外部形象和可持续发展外,还可以通过绿色信贷政策直接或间接影响其客户或其它行业企业,如地产业企业的价格问题、制造业的环保问题、食品和医疗企业的产品和质量安全问题,以及通过暗中操控股市直接影响整个国家经济社会和谐、稳定发展的大局。本研究通过对中外企业社会责任理论和实践的回顾与反思,通过实地调查、实证分析深入研究当代商业银行企业社会责任的现状和问题,基于利益相关者理论概念和“企业社会责任文化价值观的树立,制度安排重于战略考量”的基本观点以及制度推动力理论的核心观点,基于对国外商业银行企业社会责任案例分析结论,指出了当代中国商业银行企业社会责任的独特内涵,制定了一套符合中国商业银行具体实际的企业社会责任评价标准,该标准包括管理制度和实际表现两个大类,共有11个评估指标名称,50个分配有不同权重的子项目;提出了一套构建现代商业银行企业社会责任价值观的机制,该机制认为,由于我们商业银行的内外部公司治理结构不够完善,在企业社会责任价值观的构建过程中,立法部门需要逐步建立一套日趋完善的法制制度来约束,政府需要制定一套良好的政策来引导,行业协会及非政府组织需要积极制定标准来规范;商业银行需要建立一个多元化的内部公司治理结构来控制,以及一个健康的企业文化氛围来巩固。也就是说,对商业银行内外部公司治理结构的不断完善,将对其构建企业社会责任价值观发挥关键性的作用。更多还原

【Abstract】 Corporate social responsibility (CSR) refers to an enterprise’s management philosophy that at the same time of creating profits to its stakeholders it needs to assume responsibilities to its employees, customers, suppliers, community and society, including adhering to laws and regulations and business ethical principles, ensuring production safety and health, protecting labor benefits, protecting environments and natural resources, supporting philanthropy, and protecting disadvantaged groups, etc. CSR can be divided into four levels such as economic, legal, ethical and altruistic. Any business should be socially responsible, should not harm others and should create social benefits. In today’s relationship era, an enterprise’s actively taking social responsibilities to build a harmonious relationship with stakeholders like employees, customers, supplies and competitors, community and society is becoming a key factor for maintaining its long-term competitiveness and sustainability. In other words, an enterprise that creates benefits to society is actually creating benefits to itself. It is necessary for modern businesses to integrate social responsibility targets into their ongoing business activities as a long-term strategy, which will ensure the long-term maximination of investors’benefits fundamentally.Chinese commercial banks, especially the big 4 state-owned commercial banks, after their completion of shareholding reform, going public in both domestic and overseas markets and perfecting their corporate governance structures, tend to change their roles and business management goals from assuming the state’s designed social responsibilities to maximizing their own profits or investors’benefits. In fact, there are really some problems appearing in their socially responsible behaviors such as unwillingness to make student loans, unfair charge of banking fees, supporting polluting enterprises with loans, or controlling real estate prices, etc. In this circumstance, it is of great importance for commercial banks to learn how to balance the interests of investors and those of other stakeholders in order to maintain their competitiveness. In addition, with the globalization of world economy and the internationalization of these banks, their stakeholders are becoming more and more diversified and enlarged. Therefore, it is of great value to rethink and reflect their CSR issue.Research on the evaluation criteria and formation mechanism for Chinese commercial banks is of realistic significance. Firstly, the issue of CSR concerns about the sustainability of the banks. For instance, in the domestic market this issue may be an indicator for their increasing or declining reputation and image as well as sales performance while in overseas markets it may be a trade barrier for them to enter a new market. Secondly, commercial banks’CSR connotation and criteria differ from those of common enterprises, however, today there is not such a statement of connotation and criteria for the banks so it deserves a specialized research on them. Thirdly, commercial banks’good performance in CSR is even more important in that they may drive or impact their borrowing customers to be socially responsible with their green lending policy, or they may directly impact the country’s economic prosperity or social stability with their strong financing power.Through the literature review and reflection of domestic and foreign CSR theories and practices, and the empirical study of commercial banks’s current situation and problems in CSR management, and based on the conclusion of institutional pressure analysis and case studies that“institutional arrangement is more influencial than strategic benefits for driving a business to establish a good value of CSR”, the paper puts forward a unique set of connotation and features for commercial banks’CSR, a unique set of criteria for evaluating their CSR performance, and a set of good mechanism for establishing their CSR cultural value. It is argured that due to the shortage of a complete internal and external corporate governance structure, in order to help Chinese commercial banks establish a sound CSR value, the legislative department is suggested to restrain commercial banks’business behaviors by perfecting the relevant laws and regulations, the government is suggested to direct them by designing and enforcing the related economic and social polices, the guild or NGO is suggested to regulate them by establishing an industrial standard, and the commercial bank itself is suggested to control them by establishing a diversified inner governance structure and to strengthen them by building a healthy environment of CSR corporate culture. It could be said that the perfection of Chinese commecial banks’internal and external corporate governance structures plays a key role for the formation of their good CSR value and performance.更多还原