【作者】 董凯轩；

【导师】 宋亚非；

【作者基本信息】 东北财经大学 ， 企业管理， 2011， 硕士

【摘要】 企业社会责任这个概念发源于20世纪20年代,在过去将近90年的时间里,国内外众多学者对其做了大量的探索和研究工作,并且取得了很多阶段性的成果。随着全球经济发展尤其是上世纪70年代第四次并购浪潮的推动,跨国公司在全球经济中的地位愈发显著,伴随着经济全球化跨国公司社会责任问题也开始进入公众视野,并逐渐成为理论界的研究热点。改革开放以来,中国在经济发展方面取得了举世瞩目的成就,吸引外资来华投资正是其中一个关键因素。伴随着跨国公司的进入,国内劳动力在充分就业、能力提升方面受益颇多,跨国公司的诸多贡献也间接推动了我国经济结构升级。放眼社会责任,多数跨国公司能够积极履行社会责任实践,这在一方面推动了国内企业社会责任运动的发展,另一方面也为国内企业走向海外提供了借鉴。但必须予以正视的是在华跨国公司社会责任表现并非无可挑剔,劳工问题、消费者双重标准还有环境污染等问题使得人们对跨国公司的社会责任行为产生了怀疑。虽然对企业社会责任的研究由来已久,但是通过大量文献探究作者发现在跨国公司社会责任方面的研究还处于起步阶段,尚未形成一个统一的研究体系和公认的研究成果,这与国际上缺乏一个公认的权威标准有很大关系,2010年11月,社会责任指南标准(ISO26000)由国际标准化组织(ISO)在瑞士日内瓦正式颁布,这为跨国公司在全球开展社会责任实践提供了一个全面的导向性指南,也为以后的学术研究提供了一个新的研究环境和视野。本文在认真研究目前有关跨国公司社会责任的学术成果和相关理论基础之上,从利益相关者视角依照是什么、怎么样、为什么以及怎么办的逻辑思路并结合ISO2600推出后将近一年内各跨国公司的反应和实践,对跨国公司社会责任尤其是在华社会责任问题进行了系统深入的研究。本文结构上总共分为五章,第一章为绪论部分,主要论述了全文研究进行的背景、研究意义以及研究思路和框架。第二章为理论综述,论述了企业社会责任的产生背景、研究主题发展,并且综述了前人对企业社会责任的各类定义,在此基础上作者提出了本文对于跨国公司社会责任的定义,继而陈述了跨国公司履行社会责任的理论基础和国际标准,而有关ISO26000的内容论述也为本文后续研究提供了新的研究依据和标准。第三章通过主要利益相关者角度分析了在华跨国公司社会责任行为独到之处,试图从中得到启示,为中国企业走向海外提供指导和借鉴。然后又从消费者、员工、同行业以及环境四个主要方面的论述来总结在华跨国公司社会责任方面存在的问题,以期为后文原因分析和对策建议做基础。第四章从跨国公司和东道国两个大的方面对上述存在的问题进行原因探究,而在跨国公司方面则涉及了主客观两个层次,主观方面通过实地发放社会公众认知调查问卷对其中的原因进行定量分析。最后一章对如何加强跨国公司社会责任实践提出了对策,并且总结了跨国公司社会责任实践中对国内企业走向海外的启示之处。更多还原

【Abstract】 The concept of corporate social responsibility originated in the 1920s, in the past nearly 90 years, many scholars at home and abroad did a lot of explorations and researches on it, and got many stage results. Because of the promotion of the fourth M&A wave in 1970s. multinational corporations play a more and more significant role in the global economy. With the economic globalization multinational corporations social responsibility also began to enter into public’s view, and gradually became the hot spot of theory research.Since reform and opening, China has achieved great economic success, attracting foreign capital investments is one of the key factors. Multinational corporations’access plays a useful role in absorbing employments, advancing domestic human resources quality and the industrial structure. Though many multinational corporations can perform social responsibility actively, on one hand, promoting the practice in social responsibility developments, on the other hand also providing a reference for the domestic corporations going to overseas, what should be faced are their social responsibility performances in China are not perfect. Labor problems, double standards to consumers and the environment pollution make people suspicious about their social responsibility behaviors.Although the study of corporate social responsibility has been a long time, the author find the researches are still in an early stage through a large number of literatures, there are not unified system of research and recognized research results. The lack of a international and recognized authority standard is a big reason, on November 1st,2010, International Organization for Standardization in Geneva international conference center publised the social responsibility guide standard (ISO26000),this guide provides a comprehensive practice guidelines for multinational corporations in the world to develop social responsibility, and gives a new study environment and vision for later researches. Under the research of serious academic achievements and related theory bases, this paper forms a further research in accordance with the logic way of what, how, why and how to do and combines with multinational corporations responses and practices after the launch of ISO2600 nearly a year.This paper is divided into five chapters, the first chapter is introduction part with the research background, significance and framework. The second chapter is literature review discussing the background of corporate social responsibility, research focus evolutions. And reviews definitions of corporate social responsibility of the predecessors, on this base, this paper puts forward the content of multinational corporations social responsibility, then states the foundations and international standards of multinational corporations to social responsibility theory. The content of ISO26000 provides a new research basis and environment for followed study. The third Chapter analyzes their social responsibility behaviors in China through the major stakeholders angles, trying to get some enlightenments and references for Chinese enterprises going overseas. Then summarizes the problems of their social responsibilities in China from four aspects containing consumers, employees, industry and the environment, it gives a guide to the parts of causes analysis and countermeasures. The fourth Chapter investigates the problems above from two aspects containing multinational corporations and host countries, the reasons about multinational corporations are divided into subjective and objective levels, the subjective level is a quantitative analysis through questionnaire investigation about public social responsibility knowledge. The last chapter puts forward the countermeasures enhancing the performances of multinational corporations social responsibility in China and summarizes their references about social responsibilities to domestic corporations going into overseas.更多还原