新冠疫情影响下企业社会责任的伦理决策

Ethical Decision-making on Corporate Social Responsibility Under the Impact of COVID-19

新冠疫情给许多企业带来巨大生存压力,使企业伦理议题和担责形式发生变化、担责能力被削弱、考量利益相关者权益的伦理决策变得艰难。在这种境况下企业很难有效兼顾雇员及消费者权益保护、社区抗疫服务、公共事业发展以及慈善扶助等多种社会责任。因此需要依据“就近”原则,以核心业务和发展愿景为中心,对股东、雇员、消费者、供应商、政府、社区等直接与间接利益相关者的社会期待进行排序并次第践行,让企业在有限资源配置下作出的社会责任行为能够唤醒和激活更多社会价值,为企业发展赢得社会资本,为全民抗疫提供助力。

While the rampant COVID-19 pandemic has brought enormous pressure to many enterprises,the ability of enterprises taking on social responsibility has been impaired,as well as ethic issues and forms of corporate social responsibility have been changed.It is difficult for enterprises to make ethical decisions considering the interests of stakeholders.Under such circumstances,enterprises are unable to effectively take into account and balance various social responsibilities,including employee and consumer rights protection,community anti-epidemic services,public welfare undertakings promotion,charity support and so on.Thus,based on core business and development vision principle,enterprises need to prioritize and practice social expectations of direct and indirect stakeholders such as shareholders,employees,consumers,suppliers,governments and communities.The social responsibilities that enterprises take on with limited resource,might awaken and activate more social value,win more social capital for enterprises development,and contribute to the national anti-epidemic campaign.