社区应在与企业的(宏观)社会契约中规定哪些内容?企业的最新 CSR 戒律

IF 1.8 Q3 BUSINESS
Ciprian N. Radavoi
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引用次数: 0

摘要

本文以两本主要的商业伦理书籍为基础,提出了企业行为十诫。值得注意的是,Donaldson 和 Dunfee 的《Ties That Bind》(1999 年)和 Kerr 等人的《CSR:的《企业社会责任:法律分析》(2009 年)都试图避免对企业社会责任超规范的曲折而无定论的探索:前者提出了企业与社区之间的综合社会契约,而后者则采用了实证主义的方法,从现有的各种国内和国际法律中总结出企业社会责任的八项原则。本文利用第一本书中的方法论工具,即企业与社区之间的宏观社会契约,更新了第二本书中提出的清单。随着社会期望的不断发展,新出现的原则也被纳入了修订后的清单,如履行纳税义务、不利用受灾社区、人工智能时代以人为本等。这种混合方法(伦理、契约和实证主义)允许将 10 项原则作为 "戒律 "引入:企业宏观社会的初始合理内容,以无可争议的伦理原则(超规范)为依据,并可能通过实在法加以实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
What should communities stipulate in their (macro)social contract with business? Updated CSR commandments for corporations

This article relies on two major business ethics books to propose a decalogue of corporate behavior. Notably, both Donaldson and Dunfee's Ties That Bind (1999) and Kerr et al.'s CSR: A Legal Analysis (2009) tried to avoid the sinuous and inconclusive normative quest for hypernorms of business social responsibility: the former proposed an integrated social contract between business and community, while the latter adopted a positivist approach, looking at existing law of all sorts, national and international, to decant eight principles of CSR. Using a methodological tool from the first book, namely, the macrosocial contract between business and communities, this article updates the list proposed in the second book. As societal expectations evolve in time, emerging principles are included in the amended list, such as meeting tax obligations, refraining from taking advantage of disaster-struck communities, and prioritizing the human in the age of artificial intelligence. The mixed approach (ethical, contractarian, and positivist) allows introducing the 10 principles as “commandments”: initial reasonable content of a macrosocial for business, informed by undisputed ethical principles (hypernorms) and potentially implemented through positive law.

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来源期刊
CiteScore
2.70
自引率
10.50%
发文量
42
期刊介绍: Business and Society Review addresses a wide range of ethical issues concerning the relationships between business, society, and the public good. Its contents are of vital concern to business people, academics, and others involved in the contemporary debate about the proper role of business in society. The journal publishes papers from all those working in this important area, including researchers and business professionals, members of the legal profession, government administrators and many others.
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