| Corporate social responsibility is a theoretical issue raised by western society to solve the problem of inconsistency between corporate interests and social interests.This theory can be traced back to before the 20 th century.It has sprouted since the society began to pay attention to the responsibility of businessmen to "serve the society and the country".From the beginning of the 20 th century to the end of the 1960 s,with a lot of research and debate on the topic of corporate social responsibility,the concept of social responsibility based on philosophy and ethics gradually formed.From the 1970 s to the1990 s,theoretical realm gradually avoided the endogenous philosophy and ethics dilemma in corporate social responsibility,and gradually incorporated new theories such as corporate social response,corporate social performance,stakeholders,sustainable development,triple bottom line,and corporate citizenship into the scope of social responsibility.At the beginning of the 21 st century,in order to try to solve the endogenous problem of the conflict between business interests and social interests in the relationship between enterprises and society,new concepts such as strategic corporate social responsibility and value creation have gradually emerged.So far,in the sense of economics,the theoretical connotation of modern social responsibility has gradually gone beyond the ethical and legal categories to the economic level.Although the research on corporate social responsibility has a long history and rich research contents,many disciplines have dabbled in this research field,resulting in the following problems in its research: the research perspective is extremely diversified,with strong intersection and specificity,making it difficult to systematize its theory;The differences of research methods have formed a "jungle phenomenon" with different views,and it is difficult to form a consensus theoretical understanding with different opinions;The universality and complexity of the research content make it difficult to focus on.Therefore,in the current period,the research on corporate social responsibility needs a scientific methodology system,and needs to be integrated into a systematic theoretical framework to carry out scientific leading and inclusive innovative exploration.For the research on the economic theory of socialism with Chinese characteristics,the theory of corporate social responsibility has always been an imported product,because there is no clear concept directly related to corporate social responsibility in the research content of classical Marxist political economy,so this economic category has not been included in its theoretical system for a long time in the process of innovation and development of Marxist economics in China.In addition,the theory of corporate social responsibility has been introduced into the analysis of China’s economic problems,mainly in the unique research category of applied disciplines such as sociology and management.Therefore,it rarely enters the research field of theoretical economics,especially Marxist political economics.Although some studies have involved this issue,they have only carried out sporadic or specific analysis.Obviously,it has become a new topic to systematically study this issue from the perspective of theoretical economics,especially Marxist political economics and the economic theory of socialism with Chinese characteristics,and to make theoretical solutions with Chinese characteristics.At the same time,from the perspective of the problem orientation of the research,China is a socialist country,and its ownership form and market economy system are quite different from those of the western society.Therefore,the theory of corporate social responsibility will also have Chinese characteristics.We need to make theoretical innovation and scientific elaboration from the level of production relations and the basic economic system,which is a historical mission we must undertake.As far as the fulfillment of corporate social responsibility in China is concerned,although the public sector of the economy itself bears the goal of social responsibility,the market-oriented reform has made it an independent economic entity responsible for its own profits and losses,and there has also been a conflict between corporate interests and social interests.The gradual formation of private enterprises and the influx of foreign enterprises after the reform and opening up has brought about the rapid development of China’s economy,At the same time,there are also problems that enterprises pursue their own interests and damage the overall interests of society,leading to the weakening and deviation of corporate social responsibility.According to the corporate social responsibility report released by "RKS",less than 25% of China’s listed companies disclosed corporate social responsibility in 2018,of which voluntary disclosure accounted for less than 13%.From the perspective of the quality of disclosure,the average score was only 42,far from the pass line.As far as individual cases are concerned,Vanke Group,which has a good reputation,has been exposed to lack of social responsibility such as "cardboard door","toxic floor" and "false school district room".Qingdao Beer and Yanjing Beer,which are actively engaged in social welfare undertakings,have been exposed to the "environmental protection gate" events for many times.And this phenomenon is not limited to Chinese enterprises,but also occurs frequently in large multinational enterprises,such as the tail gas gate incident of Volkswagen,the false publicity case of Colgate,and the bribery case of Lucent to China.To sum up,both the theoretical innovation of corporate social responsibility and China’s practice call for us to make a more systematic theoretical interpretation of corporate social responsibility based on the existing research results,focus on the reality of corporate social responsibility with Chinese characteristics,use the scientific methodology of Marxist political economy,and under its broad and profound theoretical framework,discuss countermeasures based on the main problems in reality,It is expected to contribute to the research of corporate social responsibility.This research will have important theoretical value and practical significance.First of all,this study has important theoretical significance for inheriting and developing Marxist political economy in the current era,has important theoretical value for innovating and building a Chinese and contemporary Marxist theoretical system,and has important academic value for promoting and opening up the theoretical height and new fields of corporate social responsibility research.Secondly,this study has practical significance in guiding enterprises to better fulfill their social responsibilities and avoid weakening and deviating from their social responsibilities in the process of socialist economic practice with Chinese characteristics,and has important practical value in providing Chinese governance solutions to solve the lack of global corporate social responsibility.This paper constructs the framework of the whole paper along the logical context from general to characteristic,theory to practice,and is divided into six chapters for layout.The specific arrangements are as follows:The first chapter is the introduction.This paper introduces the research background,research purpose,research ideas and research methods,as well as innovation and deficiencies.This part is an introduction to the core idea and overall logical route of this topic,which is comprehensive and outline.The second chapter is literature review.This chapter mainly summarizes the existing research from the following three aspects: first,the origin and evolution of Western corporate social responsibility ideas,second,the theoretical discussion on corporate social responsibility at this stage,and third,the analysis of the practical role of corporate social responsibility at this stage.On this basis,the current domestic and foreign research on corporate social responsibility is systematically reviewed from four aspects: research perspective,research content,research paradigm and research orientation,with a view to providing a multi perspective approach to understanding the existing research results of corporate social responsibility,so as to provide a development direction for the subsequent research of this paper.The third chapter is the theoretical basis.This chapter first refines the relevant thoughts of classic Marxism on corporate social responsibility from the aspects of the phenomenon,causes and solutions of the inconsistency between corporate interests and social interests,as well as corporate interests and global interests,cooperatives,etc;Finally,it explains the basic clues of Marxist political economy research on corporate social responsibility.This provides a theoretical basis for innovation and development under the Marxist framework of corporate social responsibility theory.The fourth chapter is the theoretical analysis of corporate social responsibility.This chapter first makes a comprehensive study of the connotation of corporate social responsibility in different periods,and refines the classification,differences and reasons of the existing corporate social responsibility theory definition;Secondly,it redefines the connotation and extension of corporate social responsibility under the logic framework of Marxist political economy,and puts forward that corporate social responsibility is essentially a category of production relations that adapts to the development of social productivity and reflects the economic interest relationship between people.The key is determined by the nature of enterprise ownership,and its core responsibility is innovative social responsibility.The fifth chapter is the theory of corporate social responsibility with Chinese characteristics.Firstly,based on the definition of the new theory of corporate social responsibility,this chapter makes a general theoretical analysis of the theory of corporate social responsibility,that is,it scientifically expounds the reasons for the existence of corporate social responsibility and the fundamental ways to solve it;Secondly,on the basis of general analysis,this paper makes a theoretical analysis of the Chinese characteristics of corporate social responsibility in China,and puts forward the theoretical proposition of the differences of corporate social responsibility of different natures;At last,we use the real data of China to test the theoretical proposition,and then put forward the corresponding countermeasures and suggestions.The sixth chapter is the analysis of the practical problems of corporate social responsibility in China.This chapter first introduces the current situation of corporate social responsibility performance in China,and on this basis,it refines the main problems of corporate social responsibility as the weakening and deviation of corporate social responsibility,and discusses the main hazards and causes of this problem.Secondly,based on the perspective of media attention,this paper analyzes the countermeasures to solve the problem of weakening and deviating from social responsibility,and uses China’s real data to test the effectiveness of media attention through empirical analysis,and then puts forward corresponding countermeasures and suggestions.The main innovation points of this paper are mainly reflected in the following aspects:(1)Innovation in research methods.This paper is based on Marx’s scientific methodology of dialectical materialism and historical materialism,and adopts the method of combining qualitative analysis with quantitative analysis to scientifically explain and innovate the general theory of corporate social responsibility and the theory and practice with Chinese characteristics.This is reflected in the following aspects:First,the research perspective is unique.It is based on the perspective of Marxist political economy to study corporate social responsibility.This research perspective is rare in the theoretical circle,especially the systematic analysis from concept to theory,from general to Chinese characteristics;The second is the economic focus of the research focus.The existing perspectives on corporate social responsibility are diverse.In addition to economics,there are also different perspectives such as philosophy,law and sociology.This study focuses on economics,especially the Marxist political economy perspective.Third,the research method is based on the logic of Marxist scientific methodology.At the same time,it also uses multiple traditional methods to make its research methods more scientific and specific.(2)Research content innovation.Under the framework of Marxist political economy,this research has scientifically explained,theoretically defined and systematically analyzed corporate social responsibility,and put forward many new ideas and new understandings.The first is to sort out and refine the relevant thoughts of classic Marxism and Chinese Marxism on corporate social responsibility,and explain the development context and basic logic clues of Marxism on corporate social responsibility,which provides a theoretical basis for the innovation and development of corporate social responsibility theory under the framework of Marxism.Second,based on Marxist scientific methodology,the connotation and extension of corporate social responsibility are redefined under the logic framework of Marxist political economy,and it is proposed that corporate social responsibility is essentially a category of production relations to adapt to the development of social productivity,reflecting the economic interest relationship between people.The key is determined by the nature of enterprise ownership,and its core responsibility is innovative social responsibility.Third,on the basis of the definition of the new theory of corporate social responsibility,a general theoretical analysis of the theory of corporate social responsibility was carried out,that is,the reasons for the existence of corporate social responsibility and the fundamental ways to solve it were scientifically expounded.On the basis of general analysis,this paper makes a theoretical analysis of the Chinese characteristics of corporate social responsibility in China,and puts forward the theoretical proposition of the difference of corporate social responsibility of different natures,that is,state-owned enterprises will perform their social responsibility more effectively than private enterprises,the higher the proportion of state-owned shares,the better the corporate social responsibility will be performed,and the degree of social responsibility performance of state-owned enterprises and private enterprises in different industries is heterogeneous,The social responsibility performance of state-owned enterprises and private enterprises is heterogeneous in different stages of enterprise development.(3)Innovation of governance countermeasures.This study starts from the reality of corporate social responsibility practice in China,and discusses the issue of corporate social responsibility performance in China from a policy perspective.First,using the listed enterprises that disclosed corporate social responsibility information in Shanghai and Shenzhen A-shares from 2009 to 2018 as the research sample,we tested the theoretical proposition that China’s enterprises have different natures and different degrees of social responsibility performance,confirmed the theoretical inference that China’s state-owned enterprises have better social responsibility performance than private enterprises,and put forward policy recommendations to make China bigger and stronger,have an economy,and reasonably develop the private economy.Second,based on the current situation of corporate social responsibility performance in China,it is believed that the main problem of corporate social responsibility is the lack of initiative in corporate social responsibility performance,and there are problems such as exterior and interior differences.It is proposed that the government should do something to deal with the weakening and deviation of corporate social responsibility.However,due to the weak initiative of corporate social performance and the hidden nature of the problems that appear to be different from what they are,media attention can help the governance of corporate social responsibility weakening.After verifying the effectiveness of media attention through empirical analysis,the paper puts forward corresponding countermeasures and suggestions. |
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