摘要
公司社会责任理论认为公司捐赠是以追求慈善公益为目的的履行社会责任的利他性行为。然而现实中大部分公司是将捐赠作为一项为谋取自身利益而采取的经营战略行动,慈善战略的盛行源于现代市场经济条件下道德也是一种资本。不同性质的公司捐赠行为有不同的治理模式和目标,决定了不同行为属性的公司捐赠在决策、妥当性判断等规制上应有不同的应对措施。
The theory of social responsibility believes that company donation is an altruistic behavior to perform corporate social responsibility with the purpose of promoting charity work.But in reality most companies look at donations as a strategic action to seek their own interests.The prevalence of this charity strategy is due to the fact that even ethics can be turned into a kind of capital in modern market economy.As different company donation are different in nature,it is important to develop and apply different legal regulation measures.
出处
《上海商学院学报》
2015年第2期30-35,共6页
Business Economic Review
基金
2014年度河南省软科学研究计划项目<公司从事公益活动的法律规制研究>的阶段性成果
项目编号:142400410056
关键词
公司捐赠
社会责任
经营战略
规制
company donation
social responsibility
business strategy
regulation
