5月 29, 2019

英国代写:企业社会责任和绩效

英国代写:企业社会责任和绩效

根据财务理论,公司通常有一个高于一切的目标:股东财富价值的最大化。股东的财务利益伴随着一个直接的目标。尽管如此,在公司的影响中,利益相关者的角色是重要的,而不是股东。利益相关者的动机不同于股东,往往具有非货币性的利益,例如公司对环境和社区的影响。企业社会责任的明确性往往是模糊的,因为存在大量利益相关者的目标和利益冲突。CSR可以被定义为显然一直在做社会公益的行为,超出了公司的利益和遵守法律(McWilliams和Siegel, 2001)。然而,必须认识到,企业社会责任的政策包括超越法规的行动,对社会(员工、环境、社区等)产生积极的影响。因此,企业实施健全的举报程序来改善员工的福利,不是对社会负责,而是遵守法律。企业社会责任的项目包括改善社区、环境和利益相关者的生活。仅仅陈述一个遵守积极影响社会的方式的公司的社会责任可能是不够的(McWilliams和Siegel, 2000)。企业社会责任的稳固战略需要证据。麦当劳就是一个组织参与企业社会责任多向度战略的例子。麦当劳紧随其后的与企业社会责任相关的具体行动有四项:企业慈善、消费者福祉、环境责任、可持续的供应链战略。可持续的供应链是由麦当劳创建的,通过从供应商购买,在确保员工的安全和健康以及与动物的人道待遇相关的福利方面一直遵循实践(Kotler and Lee, 2005)。在这个过程中,公司可以选择供货的标准,也可以选择供货的方式,而不是供货的类型。其次,为了改善环境足迹,麦当劳自1989年以来一直与法国环保基金会(EDF)合作。在一个特定的项目中,麦当劳的包装在EDF的帮助下被重新设计,导致多达15万吨的包装垃圾被清除。第三,麦当劳对消费者健康的影响是全国各地餐厅菜单卡上的卡路里信息列表,虽然FDA没有要求。最后,麦当劳一直在向“麦当劳叔叔之家”(Ronald McDonald House)慈善机构等非营利组织捐款,麦当劳是这些机构中最大的捐赠者。该公司从销售收入中捐款,鼓励员工志愿服务,并举办年度募捐活动。麦当劳的所有利益相关者都受到这四个csr的间接或直接影响。本文献将研究这些行动对企业财务绩效产生的好处,以及这些行动对利益相关者的影响。

英国代写:企业社会责任和绩效

As per the financial theory, a corporation usually has an overlying objective: the maximization of the shareholder’s value of wealth. There is a straightforward objective that accompanies the shareholders’ financial interest. Nonetheless, in the impact of the corporations, the roles of stakeholders are important, as against the shareholders. The motivations of the stakeholders, who are different from the shareholders, are often with interests that are nonmonetary in nature, such as impact of the company with respect to the environment and community. The clarity of CSR is often blurred, given the large number of stakeholders’ conflicting goals and interests. The CSR can be defined as actions that apparently have been doing social goods, beyond the firm’s interest and abiding by the law (McWilliams and Siegel, 2001). However, it must be recognized that the policies of CSR involve actions going beyond following the statutes in positively impacting society (employees, environment, community etc). Therefore, a firm improving its employees’ wellbeing with the implementation of sound procedures of whistle blowing is not responsible socially, but obeying the law. The programs of CSR are inclusive of actions in improving community, environment, and the stakeholders’ lives in a company. In merely stating the social responsibility of a company abiding by the ways of positively impacting society might not be enough (McWilliams and Siegel, 2000). There is requirement of evidences related to the solid strategies of CSR. An example of engagement of an organization in strategies of CSR of multidimensional nature is McDonald’s. There are four specific actions related to the CSR followed by McDonald’s: corporate philanthropy, consumer wellbeing, environmental responsibility, strategies of supply chain which are sustainable. The sustainable supply chain is created by McDonald’s with purchase from the suppliers in a way that has been following practices in ensuring the employees’ safety and health and the welfare related to the animals’ humane treatment (Kotler and Lee, 2005). In the process, the company is able to choose the standard of the supplies as also the way the supply of the products have taken place, rather than the supply types. Secondly, in order to improve the environmental footprints, McDonald’s have tied up since 1989, with Environmental Defense Fund (EDF). In a particular project, the packaging of McDonald’s was redesigned with the help of EDF that resulted in packaging waste to the tune of 150,000 tons being eliminated. Thirdly, impact of McDonald’s with respect to the consumers’ wellbeing is the list of information of calorie on the menu cards of the restaurants across the nation, although there is no requirement of it by the FDA. Finally, McDonald’s have been donating to the nonprofit organizations like Ronald McDonald House Charities, where it is the largest donor. The company donates from its sales, encourages volunteering of its employees, and holds annual fundraisers. All stakeholders of McDonald’s are affected by these four CSRs, indirectly or directly. This literature will examine as to the benefits that occur in the business’ financial performance because of those actions and impacting of the stakeholders because of these actions.

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