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Know the content of social responsibility, don't enter these misunderstandings!

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[Abstract]:
Open ISO 26000, which is clearly stated. However, the end of the paper is shallow, and it seems that this is especially true for social responsibility. Even though the ISO 26000 has been made, the reality is that the perception of error has always existed. In the book "Management of Corporate Social Responsibility Issues: Theoretical Construction and Practical Exploration", the author lists 20 misunderstandings about the content and nature of corporate social responsibility to alert readers. Typical misunderstandings about social responsibility content include only profitable theory, pure charity theory, selfless dedication theory, generalization basket theory, specific topic theory, and simple report theory.

What is corporate social responsibility?

 

Open ISO 26000, which is clearly stated. However, the end of the paper is shallow, and it seems that this is especially true for social responsibility. Even though the ISO 26000 has been made, the reality is that the perception of error has always existed. In the book "Management of Corporate Social Responsibility Issues: Theoretical Construction and Practical Exploration", the author lists 20 misunderstandings about the content and nature of corporate social responsibility to alert readers. Typical misunderstandings about social responsibility content include only profitable theory, pure charity theory, selfless dedication theory, generalization basket theory, specific topic theory, and simple report theory.

 


 

1. Only earning money

 

The only core point of the theory of making money is that "the only social responsibility of a company is to make money." This view has long existed in society, not only by some influential economists, but also by many business people.
 
Only the theory of making money is essentially affirming the concept of corporate social responsibility and negating the concept of corporate social responsibility. Only the main theoretical basis of the theory of making money is neoclassical economics. It emphasizes that in a completely free market economy, the pursuit of profit maximization will automatically bring about the maximization of social welfare, and thus the enterprise will promote social welfare. Maximizing or responsible behavior is maximizing profits. Obviously, this hypothesis of neoclassical economics is obviously inconsistent with reality. The narrow "economic man" hypothesis behind it, "the relationship between man and person and the only relationship is the market exchange relationship" hypothesis, "the value standard of individuals, enterprises and society" The assumptions of “consistently consistent”, “the relationship between individuals, business and society are completely indifferent, passive and immutable” and the assumption that “enterprise is viable” are seriously deviating from the real world. Therefore, only the seemingly incomprehensible logical reasoning of the theory of making money cannot be established in reality, and its conclusion is difficult to establish. Only the theory of making money will lead to the company's inability to take care of it and the lack of motivation to consider participating in solving social problems, let alone the effective management of social responsibility issues.
 

2. Pure charity theory

 

Pure charity theory regards corporate social responsibility as “simply supporting charitable public welfare undertakings”. It is believed that enterprises fulfilling social responsibility is to carry out charitable public welfare activities, or that the whole content of corporate social responsibility is to support charitable public welfare undertakings. From the specific performance point of view, pure charity theory often alienates corporate social responsibility into various specific forms of charitable public welfare, such as charitable donations, volunteer services, poverty alleviation and so on.

 

In fact, whether it is the further deepening of the understanding of corporate social responsibility theory or the continuous development of modern corporate social responsibility practice, corporate social responsibility is not limited to charity and has been widely recognized. In theory, the definition of social responsibility by the international standard ISO26000, the pyramid model of Carol, and the triple bottom line model of Elkington all theoretically clarify that charity is one of the contents of corporate social responsibility, but only Very limited part. In practice, the determination of corporate social responsibility content needs to consider the reality of specific enterprises. Charitable public welfare is not necessarily a suitable social responsibility content in some nature.

 

On the one hand, pure charity theory may send out wrong resource allocation signals, guiding enterprises to invest resources in their unskilled businesses and fields, damaging their social value creation ability, and even leading to the resurgence of “distribution to enterprises”, on the other hand, it is easy to make enterprises Focusing on the implementation of social responsibility issues and confining to charitable public welfare, while turning a blind eye to other broader and more important social responsibility issues, leading to misguided management of corporate social responsibility issues.

 

3. Selfless dedication

 

Selfless dedication treats corporate social responsibility as “giving and sacrificing” without paying back. It believes that corporate social responsibility is “simple good deeds and selfless dedication”, and corporate social responsibility has become a “selfless dedication” and “general morality”. Learn Lei Feng Sports." From the specific performance point of view, the selfless dedication theory "devilizes" corporate social responsibility, and alienates it into the enterprise's "great and selfless", "helping others", "brave sacrifice" and "not counting gains and losses". In reality, enterprises are relishing In all kinds of courage, unpaid service, selfless deeds, silent dedication and unrelenting dedication to the society, the company is full of selfless dedication and heroism.

 

In fact, if it is mild, selfless dedication is an irrational corporate social responsibility behavior, but if it is serious, selfless dedication is a corporate behavior that is irresponsible to society. From a business perspective, selfless dedication has alienated corporate social responsibility into “learning Lei Feng”, which will not only lead to corporate social responsibility becoming a superficial and formal “propaganda project” but cannot continue, and it cannot guide enterprises to think deeply about how to fully exert their talents. Its own social value creation function makes the greatest contribution to sustainable development, and even the tragedy of “good deeds to do bad things” and damages its social value creation ability.

 

From a social point of view, selfless dedication theory means that enterprises raise social ethics standards to the level of “Lei Feng”, but in society, only a few people and a few enterprises can become moral models. It is impossible for all people and all enterprises to become “Lei Feng”. . The ethical standards of selfless dedication and the fulfillment of social responsibility standards will make many enterprises discouraged from fulfilling their social responsibilities. The result will be fewer companies that do “good things” and “good things” become unsustainable, but for the whole society. Cause damage.

 

4. Generalized basket theory

 

The generalized basket theory regards corporate social responsibility as an all-encompassing and indispensable "big basket". It is an all-encompassing "giant umbrella", which is essentially the generalization of the concept and content of corporate social responsibility. It is also a blurring of the boundaries of corporate social responsibility.

 

The generalization of basket theory can easily lead to three kinds of bad phenomena of enterprises fulfilling social responsibility: First, enterprises feel at a loss to fulfill their social responsibilities. Because everything is the content of corporate social responsibility, then enterprises do not know where to start, but do not know what to do. And what should not be done, the result must be that more and more enterprises will give up "social responsibility"; second, companies can easily exaggerate their contribution to society, and selectively carry out pure commercial activities that the company is already engaged in. And internal work as a corporate social responsibility practice, lack of motivation and input to carry out real corporate social responsibility issues, the result must be that the company's behavior is still "in situ"; Third, the generalization of corporate social responsibility evaluation indicators Corporate social responsibility is vague or even misdirected, and misunderstanding of the public is also misleading. In particular, some corporate social responsibility evaluation rankings or awards based on generalized basket theory have led to serious deviations from the incentive mechanism of corporate social responsibility.

 

5. Specific issues

 

The specific issue theory simply considers CSR as one or a few specific issues, and the whole content of corporate social responsibility is to implement the specific issues of these minority. The specific issue theory is essentially a “narrowing” of the understanding of corporate social responsibility, and it is also a “narrowing” of the boundaries of corporate social responsibility content.

 

The issue of specific issues brings three aspects to the practice and research of corporate social responsibility: First, it is easy to lead to “one leaf blindness, no forest”. Enterprises tend to be limited to the individual or a few issues they are aware of in fulfilling their social responsibilities. They will turn a blind eye to other issues and even more important issues, which will not only lead to the implementation of social responsibility, but also cause enterprises to fulfill their society. The "formalism" of responsibility. Second, it is easy to cause "social responsibility can not be truly responsible to society." Specific issuers are involved in individual or a few issues to understand social responsibility, can not see the overall requirements of social responsibility, especially can not understand the new requirements of corporate social responsibility on corporate behavior, and thus in individual or a few The practice on the issue still follows the traditional methods and cannot truly be socially responsible. The third is the error that easily leads to the conclusion of the study. Scholars of specific issue theory conduct empirical research on corporate social responsibility by individual or a few issues and promote it as a general conclusion of corporate social responsibility. The result is inevitably difficult to guarantee the reliability and credibility of the conclusion. In many cases, An error may occur.

 

6. Simple report theory

 

Simple reporting theory simply regards corporate social responsibility as “compilation and release of social responsibility report”, or “compilation and release of social responsibility report” as the core of corporate social responsibility, and its expansion form is to alienate corporate social responsibility into “ Social expression of corporate work and performance."

 

The reason why the simple report theory is more common in enterprises is mainly due to two reasons: First, it is to confuse corporate social responsibility with the promotion of corporate social responsibility. Second, the main information obtained by external institutions for corporate social responsibility evaluation comes from the corporate social responsibility report. Therefore, as long as the “indicator performance is good” disclosed in the social responsibility report, the social responsibility evaluation result of the enterprise will “become better”. This has prompted many companies to put most of their time and energy into the preparation of social responsibility reports, forming the imprint of compiling and publishing social responsibility reports and practicing corporate social responsibility.

 

The simple report theory's understanding of corporate social responsibility is seriously "simplified" and "surfaced", and it is trapped in the "implementation action" and "summary expression". Objectively speaking, the preparation and publication of social responsibility reports is important for demonstrating the concept, actions and performance of corporate social responsibility. It is also an important carrier for enterprises to disclose social responsibility information and enhance corporate transparency. However, it is more important to implement corporate social responsibility. "It is far from being able to stop at the "summary expression" of compiling and publishing social responsibility reports, and the latter must be based on the former.

 


 

This article is excerpted from "Management of Corporate Social Responsibility Issues: Theoretical Construction and Practical Exploration" by Xiao Hongjun. There are cuts in the selection and the title is added by the editor.

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