为企业责任构建新的制度基础设施

Building a New Institutional Infrastructure for Corporate Responsibility

ACADEMY OF MANAGEMENT PERSPECTIVES · 2008
被引 620 · 同刊同年前 3%
人大 AABS 4

中文导读

描述了围绕企业责任正在形成的制度基础设施,包括全球报告倡议、社会投资运动等,这些举措从政府、市场和公民社会三个层面推动企业更加负责任。

Abstract

Executive Overview This paper describes an emerging institutional infrastructure around corporate responsibility that has resulted in the evolution of initiatives such as the Global Reporting Initiative, the social investment movement, and related efforts that place more emphasis on corporate responsibility, accountability, transparency, and sustainability. Using a framework that roughly classifies initiatives into state/government, market/economic, and civil society categories, the paper illustrates the rapid evolution of new infrastructure that is pressuring companies to be more responsible.

企业社会责任公司治理可持续发展制度经济学