跨国公司社会责任研究——基于CSR报告的比较分析

Social Responsibility of Transnational Corporations:An Analysis based on the CSR Reports

本文对51家著名跨国公司进行了比较分析,基于所得的CSR报告表明,来自不同母国的跨国公司对社会责任的各个方面偏好不同,而公司社会责任的各个方面又相互独立,呈非相关性。在华跨国公司社会责任的表现好坏不尽相同,不能一概而论。这些公司在中国的履责状况取决于公司战略、我国社会责任环境、国内外法律差异等因素。据此,论文对如何全面正确评估跨国公司社会责任提出了看法与建议。

According to the CSR reports,we analyzed and compared 51 world-renowned transnational corporations.The result shows that corporations from different countries have various preferences on all aspects in performing social responsibility.However,these aspects are mutually independent and irrelevant.The performances of transnational corporations' CSR in China cannot be generalized,which depend on many factors such as corporate strategy,domestic social responsibility environment,the difference between domestic and foreign laws.Therefore,we give our views and suggestions on how to assess transnational corporations' CSR comprehensively.