商业银行社会责任问题研究

최금진 한중법학회 2010 中國法硏究 Vol.13 No.-

中国的商业银行之所以能取得良好的业绩,很大程度上得益于国家对商业银行改革与发展的高度重视和大力支持。因此,商业银行在制定发展战略时,应义不容辞地把承担社会责任放在重要的位置上。商业银行的社会责任从实证的角度来看,主要指商业银行对其利益相关者所承担的经济、法律、道德和慈善方面的责任。经济责任是企业必须肩负的生产、盈利和满足消费者需求的责任,经济责任是企业社会责任的基础,是其承担法律责任、道德责任和慈善责任的前提。法律责任要求企业遵守包含基本伦理道德的法律规定,在法律要求下履行经济使命,其重要内容之一是明确企业负有依法而牺牲其利润的义务。道德责任和慈善责任是企业在实现经济责任、法律责任的基础上,在社会责任方面的升华,它直接体现了企业的社会责任意识,处于企业社会责任的较高层面。企业社会责任日益成为全世界关注的热点,作为特殊企业的商业银行的社会责任在我国刚刚开始,而国外商业银行在履行社会责任方面就比较成熟。我国商业银行在履行社会责任方面还有很多不足之处。我国商业银行虽然在一定程度上认识到履行社会责任的重要性,但从披露的社会责任信息来看, 这种认识应该说还多停留在表面层次,并没有普遍上升到战略高度。在履行社会责任方面,部分银行一定程度上还秉持着“行善赚钱”的思想,将慈善行为作为银行改善公共关系的一种“广告”,其目的还在于获取利润或其他收益,企业社会责任不过是一种获利手段。商业银行履行社会责任需要多重力量,需要政府的社会的推动,法律和制度的强制,也需要商业银行内部自律机制。在推进其承担社会责任的初始阶段,法律制度的强制必不可少,使商业银行意识到履行经济和法律责任是其法定的义务,是必须履行的,否则将受到法律的制裁。同时,还要加强政府、行业及其他组织的监管职能。在商业银行内部层面,应当要调整商业银行的治理结构。 Chinese Commercial Banks can achieve good performance, largely thanks to national attention and support to Commercial Banks reform and development. Therefore, when the Commercial Banks formulate the strategy,they should put social responsibility stress on the important position. The social responsibility of commercial banks mainly include the responsibilities which commercial banks should fulfill their renposibilities for stakeholders, in the economic, legal, moral and philanthropic. Economic responsibility is the foundation of legal liability, moral responsibility and liability charity. The Commercial Bank as a paticular coorporation should obey the relevant regulations including ethics provisions, and perform its economic mission. It is very important that they should give up their profits according to law sometimes. Moral responsibility and philanthropic liability are sublimated on the basis of realization of economic responsibility and legal liability. it directly reflects the social responsibility of the enterprise. Corporate social responsibility is increasingly becoming the hot issue all around the world, while social responsibility of commercial banks which is a special corporate in China is more important. Our Commercial Banks in the social responsibilities still have many shortcomings. Our country Commercial Banks, in a certain extent, realize the importance of social responsibilities,while it still stays in the surface and do not rise to the strategic height in accordance with disclosure information. And when carrying out their social responsibilities, a several of Commercial Banks, in a certain extent, still cling to the “do good thing and earn money” which is a “advertisement” to improve their public relations. Their purposes lie in profit or other benefits,corporate social responsibility is just a means of profit. It need several elements for commercial banks to fulfill their social responsibility, such as, the power of government, mandatory laws and institutions, the internal self-regulatory mechanism in the commercial banks. In the initial stage of social responsibility, it is very important for Commercial Banks to realize that carrying out the economic and legal liability is legal obligations, or will be punished by the law. At the same time, we should exercise a closer supervision over the government, industry and other regulatory function. In the Commercial Banks internal level, we should adjust the governance structure of Commercial Banks.

商业银行社会责任问题研究

崔金珍 한중법학회 2010 中國法硏究 Vol.13 No.-

Chinese Commercial Banks can achieve good performance, largely thanks to national attention and support to Commercial Banks reform and development. Therefore, when the Commercial Banks formulate the strategy, they should put social responsibility stress on the important position. The social responsibility of commercial banks mainly include the responsibilities which commercial banks should fulfill their renposibilities for stakeholders, in the economic, legal, moral and philanthropic. Economic responsibility is the foundation of legal liability, moral responsibility and liability charity. The Commercial Bank as a particular coorporation should obey the relevant regulations including ethics provisions, and perform its economic mission. It is very important that they should give up their profits according to law sometimes. Moral responsibility and philanthropic liability are sublimated on the basis of realization of economic responsibility and legal liability. it directly reflects the social esponsibility of the enterprise. Corporate social responsibility is increasingly becoming the hot issue all around the world, while social responsibility of commercial banks which is a special corporate in China is more important. Our Commercial Banks in the social responsibilities still have many shortcomings. Our country Commercial Banks, in a certain extent, realize the importance of social responsibilities, while it still stays in the surface and do not rise to the strategic height in accordance with disclosure information. And when carrying out their social responsibilities, a several of Commercial Banks, in a certain extent, still cling to the "gdo good thing and earn money"h which is a "gadvertisement"h to improve their public relations. Their purposes lie in profit or other benefits, corporate social responsibility is just a means of profit. It need several elements for commercial banks to fulfill their social responsibility, such as, the power of government, mandatory laws and institutions, the internal self-regulatory mechanism in the commercial banks. In the initial stage of social responsibility, it is very important for Commercial Banks to realize that carrying out the economic and legal liability is legal obligations, or will be punished by the law. At the same time, we should exercise a closer supervision over the government, industry and other regulatory function. In the Commercial Banks internal level, we should adjust the governance structure of Commercial Banks.

后疫情时代企业社会责任对顾客重购意愿的影响研究

刘彩霞(Caixia Liu) YIXIN 출판사 2023 Journal of China Studies Vol.1 No.1

疫情持续近三年,对很多行业特别是旅游行业有很大的影响,本研究以携程民宿为研究对象,研究疫情期间企业通过提升社会责任来赢得顾客信任、提升品牌价值。当前关于企业社会责任在危机中能否产生好的结果尚未形成定论,本研究借助利益相关者理论、规范激活模型和计划行为理论,研究了消费者信任和公司的消费者身份调节社会责任对于网上重购意愿的影响,并研究了个人和社会规范对于企业社会责任影响重复购买意愿的路径。调研样本选择了 528 名中国的携程网用户,研究结果表明战略性慈善活动会直接影响消费者对于企业社会责任的评价,环境的、经济的和伦理的要素也会影响消费者对于企业社会责任的评价。感知企业社会责任不会直接影响消费者的重购意愿,但是会通过消费者对于企业的认可间接影响消费者的重购意愿,而个人规范会弱化感知社会责任和消费者信任对于重购意愿的影响。 The epidemic has been ongoing for nearly three years and has had a significant impact on many industries, especially the tourism industry. This study focuses on Ctrip homestays to study how companies gain customer trust and enhance brand value by enhancing social responsibility during the epidemic. At present, there is no consensus on whether corporate social responsibility can produce good results in crises. This study uses stakeholder theory, normative activation model, and planned behavior theory to study the impact of consumer trust and corporate consumer identity regulation of social responsibility on online repurchase intention. It also investigates the pathways through which individual and social norms affect corporate social responsibility’s willingness to repeat purchases. The survey sample selected 528 Chinese users of Ctrip. The research results showed that strategic charity activities directly affect consumers’ evaluation of corporate social responsibility, and environmental, economic, and ethical factors can also affect consumers’ evaluation of corporate social responsibility. Perceived corporate social responsibility does not directly affect consumers’ willingness to repurchase, but it indirectly affects consumers’ willingness to repurchase through their recognition of the company, while personal norms weaken the impact of perceived social responsibility and consumer trust on repurchase intention.

论我国上市公司社会责任法律制度的完善

李东方 한중법학회 2015 中國法硏究 Vol.23 No.-

중국은 2005년에 「회사법」을 개정하면서 회사의 사회적 책임을 「회사법」에 도입하였다. 그러나 실무에서는 많은 회사들이 회사의 사회적 책임에 대하여 비교적 소극적 태도를 취하고 있다. 일반 회사에 비하여 상장회사는 사회적 공 공성이 강함으로 하여 그가 부담하여야 하는 사회적 책임은 더욱 크고 더욱 전형적 성격을 가지고 있다고 할 수 있다. 따라서 상장회사의 사회적 책임에 관한 제도를 개선하고 진일보로 상장회사의 사회적 책임을 실현하는 경로를 강화하는 것은 아주 중요한 현실적 의미를 지닌다고 할 수 있다. 이 글은 상장 회사의 사회적 책임의 특수성은 주로 두가지 면에서 체현된다고 주장하였다. 첫째, 상장회사는 그 주권, 채권 등이 공개시장에 상장하여 거래를 할 수 있으 므로 그 사회적 공중성은 더욱 강하다고 할 수 있다. 따라서 상장회사에 있어 서 그 사회적 책임은 자본시장의 안정을 유지하는 등 내용을 포함하여야 한다. 둘째, 일반회사의 사회적 책임의 대상은 주주 외의 기타 이해관계자이지만 상 장회사의 사회적 책임의 대상은 대량의 개인투자자도 포함한다. 개인투자자들 은 상장회사의 경영감독관리권에 관심을 가지고 있지 않으며 그들이 관심을 가지는 것은 오로지 금융이익이다. 따라서 이러한 개인투자자들은 금융소비자 로서 사회적 책임의 대상이라고 할 수 있다. 이에 기초하여 이 글은 끝으로 중국 상장회사의 사회적 책임에 관한 제도의 개선경로는 주로 두가지 면에 치중해야 한다고 지적하였다. 하나는 실체적 내용면에서 입법상 회사의 사회 적 책임에 대하여 구조적인 설계와 구축을 함으로써 회사지배구조를 개선하여야 한다. 다른 하나는 외부적인 형식면에서 상 장회사의 사회적 책임에 관한 공 시의 형식에 대하여 엄격하게 규범화함으로써 사회적 책임에 관한 정보공시의 효과성을 높여야 한다. 아울러 사회적 책임 관련 지수의 유인작용을 통하여 더 욱 많은 상장회사가 능동적으로 사회적 책임을 이행하도록 촉구하여야 한다. Companies’ social responsibilities have been officially written in the revision of PRC Corporation Law in 2005. Nevertheless, in practice, a number of companies have taken a negative attitude towards company social responsibility system. Being compared with ordinary companies, listed companies enjoy a stronger social publicity, which means they assume much more social responsibilities and are more typical. Therefore, it has great practical significance to study how to improve social responsibility system of listed companies, which consequently strengthens the ways of implementation in which listed companies can carry out their social responsibilities. It is believed in this thesis that there are two major aspects of specificity of social responsibility of listed companies. Firstly, it is more connected to public because its shares and bonds are publicly traded. Therefore, in terms of listed companies, to maintain the stability of capital market is also a part of their social responsibilities. Secondly, unlike ordinary companies whose social responsibilities are carried out for other interested parties other than shareholders, for listed companies, a large number of individual investors who focus on their financial interests are unconcerned about the operation, supervision and management of the listed companies. From this point, those individual investors are financial customers and also are objects of the listed companies’ social responsibilities. Lastly, it focuses on two aspects regarding improving the approaches of social responsibility system of listed companies in China in this thesis. On the one hand, from the perspective of substantive contents, to build and design the framework for social responsibilities of listed companies at legislative level to improve the companies’ governance structure; on the other hand, from the perspective of the external form, to strictly regulate the formats of disclosure of listed companies’ social responsibilities in order to ensure the effectiveness of disclosure of social responsibilities. Meanwhile, more listed companies are promoted to perform social responsibilities on their own initiative led by social responsibility index.

进入中国市场的韩国企业领导力对经营成果的 影响关系: 基于CSR的中介效应

제혜금,이도희 한국국제회계학회 2019 국제회계연구 Vol.0 No.86

This study conducted a mediation test of CSR to diagnose and improve the effectiveness of CSR of Korean companies entering China. In particular, we conducted a mediating effect analysis of CSR in the analysis of the relationship between performance and actual factors affecting management performance. The analysis sample was selected as 177 parts and analyzed as follows. First, the technical statistics of the variables showed that the variables were generally above three points, and the correlation between the second variables was all significant. The analysis of the mediating effect of social responsibility on the performance of domestic companies entering China showed that leadership has a significant impact on management performance, but above all, it shows the significance of 'social responsibility' activities of companies entering overseas. Therefore, in the 21st century, corporate CSR activities are no longer a company's option but a necessary condition. In order to become a sustainable company, companies need a strategic management plan of social responsibility. 21世纪企业家的社会责任不只是创造利润。本文从提高企业社会责任的意义与重要性出发进行了研究。本研究为了提高进入中国市场的韩国企业对CSR的评估和有效性进行了问卷调查,验证了企业领导力与经营成果关系中CSR的中介效应。从2018年7月到2018年10月,将调查期限设定为4个月左右,有效问卷共选定177份,分析结果如下。第一,按应答者性别来看,男女应答者的分布情况相似;应答者所属企业的50.3%属于制造业;规模上大企业所占比率最高为68.4%。第二,变量的描述性统计量分析上,整体平均值在3以上。领导力方面“关系领导力”的值最大,经营成果方面“顾客成果”和“财务成果”的值最大,CSR责任方面“法律制度性责任”的值最大。另外,本研究利用的变量之间都具有显著的相关关系。最后,对于进入中国市场的韩国企业的经营成果和社会责任的中介效应分析结果显示,领导力对经营成果产生显著的影响,但更重要的是,进入中国市场的韩国企业的“社会责任活动”产生了显著的影响。企业在实现企业固有的目的创造利润的同时,要提高企业的社会责任。即满足客户需求的同时,提高与客户共同践行的社会责任。因此,在今后的研究中我们需探索CSR的实际实践方案。

企业社会责任对财务业绩的影响研究: 以中国中小企业为对象

主力 ( Li Zhu ),金山月 ( Shanyue Jin ) 사단법인 아시아문화학술원 2021 인문사회 21 Vol.12 No.3

过去的研究对企业社会责任和财务业绩的关系没有做出统一的观点是因为没有考虑到其他因素的中介作用。本文的目的是将管理创新和生产性作为中介变量考察企业社会责任活动和财务业绩之间的关系。本文收集问卷调查后进行信度和效度分析, 为了进行假设检验进行实证分析, 统计软件使用SPSS 25.0。本文的结论是, 社会责任对财务业绩是有正向影响, 其中管理创新和生产性有部分中介作用。本研究的启示是作为可持续发展的企业社会责任活动要考虑到管理创新的生产性的因素。 The reason why preceding research failed to present a unified view on the relationship between corporate social responsibility (CSR) and financial performance is that it did not consider the mediating effects of other factors. The purpose of this study is to consider the impact of CSR on financial performance using management innovation and productivity as parameters. We conducted reliability analysis and feasibility analysis, followed by regression analysis for hypothesis verification using the statistical package SPSS 25.0. We have found that CSR has a positive impact on financial performance and that management innovation and productivity have partial parametric effects. The implication is that CSR activities for sustainable development should consider the effects of management innovation and productivity.

중국기업의 사회적 책임활동과 儒家적 기업윤리

이원경 중앙대학교 외국학연구소 2011 외국학연구 Vol.- No.17

中国共产党希望通过以儒教思想为根本的企业文化建设, 来解决改革开放后中国经济飞速成长所带来的阶层分化和贫富两极化的负面问题。并且, 在国际化企业环境下, 如何保护消费者和劳动者的权益,如何保护环境等问题已成为企业社会责任(CSR)的新议题。如今中国企业不仅仅要承担客观经济规律及法制的制约, 更要担当起道德传承和慈善任务。在本文中, 考察随着中国经济成长出现的问题, 从儒家企业伦理文化中寻找解决中国经济成长出现的问题的解决办法。以经世济民为中心的儒家企业伦理文化, 很适用于提升企业社会责任感和引导企业承担社会责任。在中国, 倡导“儒商”成为新的经营模式, 与儒教传统联系起来确立商业道德, 目的是通过伦理道德建设来预防经济成长中带来的副作用和强化企业的社会责任感。儒家学说并不是否定经济活动中的获利性, 而是强调获取利益的正当性。先秦儒家思想认为, 人与人之间和人与集体之间出现矛盾的主要原因之一是双方对财产具有独占性。并希望通过平等分配来解决这个问题, 指引人们达到义利合一的很高的道德水平境界。儒家企业伦理强调的是, 为了强化企业的社会责任感, 应跨越以利为先的经济关系界限, 形成公德为先的道德经营战略。儒家的义利论和公益论能帮助人们认识到, 财富集中于少数人手里造成的贫富差异问题的严重性, 有助于设定解决中国现今社会问题的良好的伦理观。

公司治理结构对企业慈善捐赠的影响

陈思宇,김산월 한국외국어대학교 중국연구소 2019 中國硏究 Vol.81 No.-

With the rapid development of enterprises as an organizational form, more and more social problems are brought about by purely pursuing economic interests. People begin to realize the necessity of social responsibility. Under various pressures, in order to balance the interests of various stakeholders, enterprises have begun to make some acts of repaying the society. Charitable donation is the initial manifestation of social responsibility. Since the Sichuan earthquake, corporate philanthropic donation in China has become a common way for enterprises to undertake social responsibility, and its level has also been valued by various stakeholders of enterprises. An important condition for balancing various stakeholders is a good corporate governance structure, which will affect corporate charitable donations in the distribution and arrangement of power. By systematically considering various factors of corporate governance structure, this paper chooses a sample of charitable donation enterprises to conduct a normal study, which can better understand the impact of corporate governance structure on corporate charitable donation. In this paper, firstly, stakeholder theory, strategic philanthropy theory and principal-agent theory are put forward as the basis of theoretical analysis, and relevant literature at home and abroad are systematically reviewed. Secondly, based on theoretical analysis, the impact of corporate governance structure on corporate philanthropy donations is explained and the paper is put forward. The research hypothesis, taking the data of Listed Companies in the past four years as the research object, carries on the data analysis, and draws the conclusion. Finally, it provides policy suggestions for the improvement of corporate governance structure and the scientific decision-making of corporate philanthropic donation. 随着企业作为一种组织形式的迅速发展,单纯追求经济利益所带来的社会问题越来越多,人们开始意识到社会责任的必要性。在各种压力下,为了平衡各利益相关者的利益,企业已经开始采取一些回报社会的行为。慈善捐赠是社会责任的初步体现。四川大地震以来,企业慈善捐赠已成为企业承担社会责任的一种常见方式,其水平也受到了企业各利益相关者的重视。良好的公司治理结构是平衡各利益相关者利益的一个重要条件,它将影响公司慈善捐款在权力分配和安排上的作用。本文通过系统地考虑公司治理结构的各种因素,选取慈善捐赠企业为样本,进行正常的研究,可以更好地了解公司治理结构对公司慈善捐赠的影响。 本文首先提出利益相关者理论、战略慈善理论和委托代理理论作为理论分析的基础,并对国内外相关文献进行了系统综述。其次,在理论分析的基础上,阐述了公司治理结构对公司慈善捐赠的影响,并提出了建议。研究假设以上市公司近四年的数据为研究对象,进行数据分析,得出结论。最后,为完善公司治理结构,科学决策公司慈善捐赠提供了政策建议。

论公司社会责任的法律适用 - 以环境责任公益诉讼为研究视角 -

赵万一 원광대학교 법학연구소 2015 圓光法學 Vol.31 No.2

2005년 중국 회사법 수정에서 “회사는 반드시 사회적 책임을 져야 한다”라고 명확히 회사의 중요한 법률 의무를 추가 규정하였다. 하지만 어떻게 강제성 규범을 실제 상황에 적용하여 법률 역할을 확실히 발휘할 수 있을 뿐만 아니라, 회사법의 권위에 까지 연결 시킬지가 중요하다. 회사의 환경책임은 회사의 사회책임의 중요한 구성부분과 표현 형식이다. 양호한 제도설게를 통하여 可訴性과 현실의 긴박성 뿐만아니라 법리상의 가능성을 실현할수 있다. 회사가 환경책임에 어극나는 악질적 사건들이 거듭 일어나면서, 현재 회사의 환경책임 이행의 독촉, 제도의 결함과 곤경을 충분히 폭로 하였으며, 환경책임 공익소송 도입에 좋은 설명을 주었다. 본문은 회사의 환경책임 법위의 정의를 공공이익의 법위내에 확정하고, <회사법> 제5조를 확장 해석하는 방법으로 <회사법> 제5조의 재판 가능성과 공익소송 제도를 유기적으로 결합 하였다. 회사의 환경책임의 내용을 회사가 영리성 경영활동 종사중 환경 공공이익의 유지의무가 있으며 환경 공공이익을 침해했을 시 법률 책임을 져야한다. 회사의 사회적 책임의 사건을 통하여 적격원고의 범위를 확대하는 방식으로 사회적 역량을 동원하여 회사의 사회적 책임 이행을 감독하고, 회사가 환경책임을 잘 이행하도록 촉진한다. One of the most important legal obligations put to companies by the amendment of Company Law in 2005 is the social responsibilities to be undertaken by companies. An effective implement of the mandatory requirement is not only related to the execution of the law, but also to the authority of law. The environmental responsibility of companies is both an important part and a main form of their social responsibility. There is an urgent need in practice to realize the suability of environmental responsibility by designing an effective system. Such realization of the suability is also feasible in jurisprudence. Malignant events in which companies went against their environmental responsibility happened time and again. Such events revealed a lack of relevant system to urge the companies to fulfil their environmental responsibility. They also serve to prove the necessity to introduce environmental public interest litigations. This paper delimits the environmental responsibility undertaken by companies within the scope of the responsibility related to public interests, and it holds that the justifiability of Article 5 of ‘Company Law’ should be integrated with the system of public interest litigation by giving a broad-term explanation to Article 5. The companies’ environmental responsibility is defined as their obligation to maintain public environmental interests and their legal liability when infringing upon the interests. It is also suggested that social forces be mobilized to monitor the companies’ fulfilment of their social responsibility by expanding the range of qualified plaintiffs in the lawsuits concerning the social responsibilities of companies, which would accordingly help companies fulfill their environmental responsibility.

Corporate social responsibility in B2B relationships: Examining the effects of multifaceted supplier CSR on business customers trust

한상린,Simon Sang Hoon Childs 한국마케팅과학회 2016 마케팅과학연구 Vol.26 No.1

This study presents a model which integrates supplier CSR reputation, business customer trust and relationship commitment. In detail, while a supplier’s economic and legal CSR reputations are hypothesized to affect a business customer’s credibility-based trust in a focal supplier, ethical and philanthropic CSR reputations are hypothesized to aff ect benevolence-based trust. The proposed framework was tested using data from 129 buying firms based in Germany. Results showed that a supplier’s legal CSR reputation infl uenced a business customer’s credibility-based trust. In contrast, a supplier’s ethical and philanthropic CSR reputations were found to infl uence a business customer’s benevolence-based trust. No signifi cant relationship was found between a supplier’s economic CSR reputation and credibilitybased trust. In response to increasing calls to stretch the research scope of CSR concepts from consumer research to B2B marketing research, this study offers empirical evidence suggesting that supplier CSR may have positive effects on business customers’ outcomes, as reflected in increased levels of business customer trust in buyer– supplier relationships.