A Comprehensive Audit of Corporate Social Responsibility  

作　　者：Clarence J. Mann Paloma Bemal Turnes 

机构地区：[1]University of Maryland University College, Maryland, United States [2]Georgetown University, Washington DC, United States [3]Rey Juan Carlos University, Madrid, Spain

出　　处：《Chinese Business Review》2013年第12期821-833,共13页中国经济评论（英文版）

摘　　要：As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility （CSR） audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm＇s cost-benefit analysis.

关 键 词：corporate social responsibility （CSR） enterprise audit model social process model corporate culture corporate process. 

分 类 号：F275[经济管理—企业管理] F270.7[经济管理—国民经济]