超越规则的治理：比较视角下的企业社会责任和政府角色

Governance Beyond Regulation:Corporate Social Responsibility and the Role of the State in Comparative Perspective

世界各国政府和中国的中央及各级地方政府都积极地以促进企业社会责任为明确的政策目标。虽然近年已有不少采用多层面、多学科的企业社会责任研究,但大部份还没有对政府在促进企业社会责任发展中的角色作国际比较和透彻的分析。采用国际比较的视角研究政府应如何采用一系列的工具促进企业社会责任的发展,并讨论政府介入的利弊与挑战。同时,也探讨这些国际的经验如何在中国国情下应用。在对公司作规范管制政策的文献基础上,论文指出,政府的企业社会责任发展政策,能赋予"传统"的公司规制工具更大的合法性,如果政府明白这两者的相互影响,就能更好地制定战略,创造一致的激励因素,引导企业作更负责任的商业行为。

Governments around the world,including state agencies and subnational governments across China,are increasingly engaged in the development of new measures to promote corporate social responsibility as an explicit policy objective.While a broad,multi-disciplinary literature on various dimensions of CSR has developed,the role of the state in advancing CSR has not been well-examined.Adopting a comparative perspective,this article surveys the role of governments in the CSR space and identifies the benefits and challenges associated with state promotion of CSR,as well as the range of tools governments have adopted to advance it.This article then considers how this comparative experience can be adapted to the Chinese context.Drawing on the literature on corporate compliance and regulatory policy,this article observes that state policies toward CSR have a direct impact on the legitimacy of 'traditional' regulatory tools.Governments that recognize this mutual influence of CSR policies and formal regulatory tools can encourage strategies that create consistent incentives for businesses operating in China to embrace responsible business practice.