对全球负责任的企业代际领导的呼唤:当代企业社会责任(CSR)模式中代际公平整合的探索

Julia M. Puaschunder
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引用次数: 28

摘要

气候变化的全球系统性风险、2008/09年世界金融危机后的过度负债以及西方世界人口老龄化后养老金改革的必要性,目前引起了人们对代际公平的关注。面对单一民族国家无法控制的紧迫社会困境,企业社会活动需要在缓解危机方面支持政府监管。下面这篇文章提出了企业界代际公平的概念。在有关企业部门全球负责任领导和当代企业社会责任(CSR)模型的文献中,代际公平似乎被广泛忽视。虽然可持续性的概念已经被整合到企业社会责任模型中,但代际公平几乎没有被触及,因为在当代,编纂三重底线是一个更合法的案例。在学术界和实践中倡导将代际公平问题纳入企业社会责任模型,具有经济影响力企业实体尚未开发的潜力、企业适应性和独立于投票周期的优势。将时间维度整合到当代企业社会责任中,有助于将更长远的视角注入企业世界,同时在税收道德和全球治理危机预防方面取得进展。未来的研究途径包括调查影响国际舞台上代际领导的情境因素,以推进公司帮助解决人类最紧迫的当代挑战的想法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Call for Global Responsible Intergenerational Leadership in the Corporate World: The Quest of an Integration of Intergenerational Equity in Contemporary Corporate Social Responsibility (CSR) Models
Global systemic risks of climate change, overindebtedness in the aftermath of the 2008/09 World Financial Crisis and the need for pension reform in the wake of an aging Western world population, currently raise attention for intergenerational fairness. Pressing social dilemmas beyond the control of singular nation states call for corporate social activities to back governmental regulation in crisis mitigation. The following paper promotes the idea of intergenerational equity in the corporate world. In the given literature on global responsible leadership in the corporate sector and contemporary Corporate Social Responsibility (CSR) models, intergenerational equity appears to have widely been neglected. While the notion of sustainability has been integrated in CSR models, intergenerational equity has hardly been touched on as for contemporarily being a more legal case for codifying the triple bottom line. Advocating for integrating intergenerational equity concerns in CSR models in academia and practice holds advantages of untapped potentials of economically influential corporate entities, corporate adaptability and independence from voting cycles. Integrate a temporal dimension in contemporary CSR helps imbuing a longer-term perspective into the corporate world alongside advancements regarding tax ethics and global governance crises prevention. Future research avenues comprise of investigating situational factors influencing intergenerational leadership in the international arena in order to advance the idea of corporations aiding to tackle the most pressing contemporary challenges of mankind.
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