后自由化时代印度的企业社会责任和公司治理经验

Sandeep Kumar
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摘要

近来,公司治理(CG)和企业社会责任(CSR)在商业管理文献中占据了相当大的篇幅。这两个概念在商业组织的日常运作和战略生活中有着许多共同点和重叠之处。企业管治和企业社会责任的目的都是为了确保企业的行为符合道德规范、负责任,并在与所有利益相关者互动和赋予他们权力的同时,严格依法进行管理。因此,有必要探讨企业管治与企业社会责任在印度实现协同效应的潜在共同点和障碍。印度企业管治通过调整自由市场经济的基本原则为垄断企业服务。它将工人、客户、环境、社会和其他重要利益相关者置于掠夺性市场力量的变幻莫测之中。同样,印度的企业社会责任与其他地方一样,被用来掩盖企业部门的系统性恶行。企业、政客和官僚的邪恶联系正在扼杀企业管治和企业社会责任协同作用的本质。因此,必须实施一个强大、有效、无党派、透明和独立的决策、体制、监管、会计和审计机制,使所有利益相关者免受垄断企业的专横统治。本文采用论证分析方法,对印度背景下企业管治和企业社会责任的不同方面进行了概念化和理论化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Indian Experience of CSR and Corporate Governance in the Post-liberalised Era
Corporate governance (CG) and corporate social responsibility (CSR) have gained considerable space in business management literature in recent times. Both these concepts share many commonalities and overlap in the day-to-day operational and strategic life of business organisations. The purported aim of both CG and CSR is to ensure that corporations behave ethically and responsibly and are governed strictly according to the law while interacting with and empowering all the stakeholders. Therefore, it is important to explore the potential commonalities and hurdles in achieving synergy between CG and CSR in the Indian context. Indian CG serves the monopoly corporations by tweaking the basic principle of a free market economy. It leaves workers, customers, the environment, society and other important stakeholders in the vagaries of predatory market forces. Similarly, CSR in India, like elsewhere, is used to hide the systematic vices of the corporate sector. The unholy nexus of corporates, politicians and bureaucrats is killing the essence of CG and CSR synergy. Therefore, a strong, effective, non-partisan, transparent and independent policy-making, institutional, regulatory, accounting and audit mechanism must be implemented to insulate all stakeholders from the tyranny of monopoly corporations. This article uses an argumentative analytical method to conceptualise and theorise the different aspects of CG and CSR in the Indian context.
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