The relationship between corporate governance and corporate social responsibility

Apstract Applied Studies in Agribusiness and Commerce Pub Date : 2019-12-31 DOI:10.19041/apstract/2019/3-4/3

E. Veres

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引用次数: 19

Abstract

Corporate governance (CG) is a corporate governance system for large companies which includes policies and procedures for corporate social responsibility (CSR). The present study examines the relationships between CG and CSR, and analyzes the studies that separate or combine the explanation of the two concepts.CG can be interpreted as the relationship between governors and stakeholders. Angyal (2009) and Auer (2017) agree that the two phenomena coexist and are connected at several points. The goals of the two phenomena are intertwined, compliance with other important requirements (environmental, labor law) besides the primary corporate goal. CG is a system based on the sharing of power and roles between owners, management and boards (board, supervisory board). The roles of ownership, supervision, and control are separated. The division of power means that the boards keep the management under strict control and the owners can account for the boards (Tasi, 2012). According to Tasi (2012), responsible CG involves careful management; financial planning and implementation; control mechanisms for the operation of the company; company transparency and business ethicsissues; publicizing corporate information and corporate social responsibility policies and practices. Angyal (2009) sees that CG and CSR are intertwined “neither intersection, nor intersection, nor parallelism, but coexistence”. (Angel,2009: 14). It does not agree with the incompatibility of corporate governance or corporate governance and social responsibility, in practice the former two are more common. Corporate governance encompasses corporate social responsibility policies, procedures, and can be interpreted as the relationship between governors and stakeholders. The authors of the studies analyzed agree that the two phenomena coexist and are connected at several points. The goals of the two phenomena are intertwined with compliance with other important requirements (environmental, labor law) besides the primary corporate goal. JEL Classification: G30; G39, M14

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公司治理与企业社会责任的关系

公司治理(Corporate governance, CG)是大型公司的公司治理体系，包括企业社会责任(CSR)的政策和程序。本研究考察了企业责任与企业社会责任之间的关系，并分析了将这两个概念分开或结合解释的研究。CG可以理解为管理者和利益相关者之间的关系。Angyal(2009)和Auer(2017)认为这两种现象并存，并在几个点上有联系。这两种现象的目标是交织在一起的，除了主要的企业目标外，还要遵守其他重要的要求(环境、劳动法)。企业管理是一种基于所有者、管理层和董事会(董事会、监事会)之间权力和角色共享的制度。所有权、监督和控制的角色是分开的。权力的划分意味着董事会严格控制管理，所有者可以对董事会负责(Tasi, 2012)。根据Tasi(2012)的观点，负责任的企业管理包括细致的管理;财务规划与执行;公司经营的控制机制;公司透明度和商业道德问题;宣传企业信息和企业社会责任政策和实践。Angyal(2009)认为，企业责任与企业社会责任是相互交织的，“既不相交，也不相交，也不平行，而是共存”。(天使,2009:14)。它并不认同公司治理与社会责任的不相容或公司治理与社会责任的不相容，在实践中前者更为常见。公司治理包括公司社会责任政策、程序，可以解释为管理者和利益相关者之间的关系。所分析的研究报告的作者一致认为，这两种现象是共存的，并且在一些方面是有联系的。这两种现象的目标与公司主要目标之外的其他重要要求(环境、劳动法)的遵守交织在一起。JEL分类:G30;G39, M14

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Apstract Applied Studies in Agribusiness and Commerce

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12 weeks