作 者: ;
机构地区: 东北财经大学工商管理学院
出 处: 《跨文化管理》 2016年第1期137-153,共17页
摘 要: 企业社会责任运动促成了相关国际标准体系的形成,但实践中源于西方发达国家的标准体系却成为后发展国家参与国际竞争的无形壁垒。现有文献多将各国企业社会责任的差异归结为经济因素,很少考虑甚至忽略文化因素的影响。本文选取美国Verizon公司和越南VNPT集团作为典型案例进行比较分析,探讨文化差异对企业社会责任的内容及实施方式的影响。研究发现,文化差异使得人们对企业社会责任产生不同的认知,进而对企业社会责任的实施方式产生不同影响。由此,企业社会责任国际标准体系构建过程中,为减少执行过程中的负效应,需考虑到国家和地区文化差异的影响。 The development of corporate social responsibility(CSR)movement promoted the formulation of international CSR standards.The standard system created by Western developed nations,however,constitutes an invisible barrier,blocking developing nations from international competition.Current literature usually attribute differences in CSR in different nations to economic factors,while cultural factors are given little or no attention.This paper performs a comparative study of Verizon,a U.S.company,and VNPT,a Vietnamese company in order to explore the impact of cultural differences on the content and implementation of CSR in these two companies.It was found that cultural differences lead to different perceptions of CSR,which in turn affects the implementation of CSR.The paper suggests that in order to provide practical and effective set of standard system,we must pay attention to national cultural differences among nations.
领 域: [经济管理—企业管理] [经济管理—国民经济]