美国政府在促进企业社会责任中的措施

论文摘要

全球贸易的增长,以及发达国家对发展中国家直接投资剧增对企业社会责任的相关问题提出了新的挑战。企业社会责任问题涉及与企业运营相关的诸多社会问题,如劳工权利、环境保护、社区发展、人权等。企业作为履行其社会责任的主体毋庸置疑,但政府应该在推动企业社会责任中扮演何种角?对这一问题众说纷纭。美国是企业社会责任实践最为成熟,立法和相关规定最为完善的国家之一。美国学者就企业社会责任这一课题进行了大量的理论和实证研究,并取得了丰硕的研究成果。在美国,企业是履行社会责任的主体。企业能够认识到企业社会责任的重要性,并将企业社会责任制度化,贯彻在其本国和海外的商业运作中。同时,美国各级政府从宏观层面为企业履行社会责任构建了比较系统和完善的立法和行政环境。这两种制度构建相互结合,互为补充,共同推动了企业社会责任的发展。本文回顾了企业社会责任在美国发展的历程,介绍了美国联邦政府立法部门和行政部门针对企业社会责任制定的相关法律、政策和项目。希望中国企业和政府能够借鉴美国的先进做法和成熟理论,制定相关措施以改进中国企业在履行社会责任中所面临的困境,从而有助于构建符合中国国情的立法和行政环境,规范企业行为,促进公益,加强中国的国际竞争力。

论文目录

• Acknowledgements
• Abstract（in Chinese）
• Abstract（in English）
• Chapter One Introduction
• 1.1 Purpose of the study
• 1.2 Significance of the study
• 1.3 Structure of the study
• 1.4 Research methodology
• Chapter Two Theoretical Study on Corporate Social Responsibility
• 2.1 Introduction
• 2.2 Definitions of corporate social responsibility
• 2.2.1 The definitions from academic circles
• 2.2.2 The definitions from the relevant international organizations
• 2.2.3 The definitions of terms related to CSR
• 2.3 The progress of corporate social responsibility movement
• 2.3.1 Disputes over labor standards
• 2.3.2 Voluntary labor standards
• 2.3.3 Intensification of CSR movement
• 2.3.4 Enron and the Sarbanes-Oxley Act
• 2.4 Summary
• Chapter Three Regulatory Environment Structured by U.S.Federal Legislative Branch
• 3.1 Introduction
• 3.2 A brief history of CSR legislation in the United States
• 3.2.1 Restriction of"ultra vires rule"
• 3.2.2 Harvard debate and application of Case Law
• 3.2.3 Hostile takeovers and amendments of corporate laws:
• 3.2.4 Accounting frauds and Sarbanes-Oxley Act
• 3.3 Analysis of the CSR-related laws and regulations
• 3.3.1 Foreign Corrupt Practices Act（FCPA）
• 3.3.2 Public Company Accounting Reform and Investor Protection Act of 2002（SOX）
• 3.4 Case analysis
• 3.4.1 Securities and Exchange Commission v.GE InVision,Inc
• 3.4.2 SEC v.HealthSouth Corporation and Richard M.Scrushy
• 3.5 Summary
• Chapter Four Initiatives and Activities of U.S.FederalExecutive Branch
• 4.1 Introduction
• 4.2 Perspectives on the appropriate governmental role
• 4.2.1 Free-market economic perspective
• 4.2.2 Business-case perspective
• 4.2.3 Social issues perspective
• 4.3 Federal agency policies and programs relating to CSR
• 4.4 CSR concerns addressed by federal agency policies and programs
• 4.4.1 CSR and labor rights
• 4.4.2 CSR and environment protection
• 4.4.3 CSR and community development
• 4.4.4 CSR and corporate governance
• 4.5 Case analysis
• 4.5.1 Global Development Alliance Program
• 4.5.2 International Child Labor Program
• 4.6 Summary
• Chapter Five Conclusion
• 5.1 Research findings
• 5.2 Theoretical and empirical Implications
• 5.3 Research limitations
• References
• 在读期间的科研成果及发表的论文