全流程披露视角下的跨国企业供应链社会责任机制研究

Analysis on Corporate Social Responsibility of Multinational Enterprises under the Mechanism of Full Disclosure

不同国家的制度差异使跨国企业供应链所涉及的不同节点企业的社会责任程度产生差异,抑制了跨国企业在地区间的价值溢出功效。通过建立经济学模型,基于跨国企业供应链的东道国供应商社会责任对品牌价值的溢出与消费者的反馈,分析跨国企业社会责任在全流程披露机制的动机和实践路径。研究结果表明,消费者对品牌社会责任的感知使跨国企业产生了通过社会责任强化相对竞争力的直接动机,供应链社会责任全流程披露机制刺破了“品牌面纱”,打通消费者对品牌产品的供应链社会责任信息通道,形成跨国企业在供应链内部的社会责任激励机制。基于理论结果,提出了促进企业社会责任信息披露由主体披露向流程披露转变、引导跨国企业在供应商合同中植入社会责任条款、培育和强化消费者社会责任意识等具体建议。

The institutional differences in different countries result in differences in the level of social responsibility of different nodes involved in the supply chain of multinational enterprises,which suppresses the value spillover effect of multinational enterprises between regions.By establishing an economic model,based on the spillover of brand value and consumer feedback of customer supplier social responsibility in the supply chain of multinational enterprises,the motivation and practical path of the disclosure mechanism of multinational enterprise social responsibility throughout the entire process were analyzed.The research results indicate that consumers'perception of brand social responsibility creates a direct motivation for multinational corporations to strengthen their relative competitiveness through social responsibility.The full process disclosure mechanism of supply chain social responsibility pierces the"brand veil",opens up the supply chain social responsibility information channel for branded products,and forms a social responsibility incentive mechanism for multinational corporations within the supply chain.Based on theoretical results,specific suggestions have been proposed to promote the transformation of corporate social responsibility information disclosure from subject disclosure to process disclosure,guide multinational enterprises to implant social responsibility clauses in supplier contracts,and cultivate and strengthen consumer social responsibility awareness.