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文件名称:公司治理与公司责任(英文).doc
所属大类:国外动态
行业分类:
生效日期:2006-01-01 00:00:00
文件星级: ★★
文件字数:1261
文件页数:3
文件图表:0
资料语言:英文
文件大小:38KB
文件简介:公司治理与公司责任(英文) Corporate responsibility and corporate governance [美]Ayman Abouseif Managing Director, Gulf States, Oracle The accounting scandals of 2001 and thereafter have had far-reaching ramifications. Governments have introduced new legislation, new codes of conduct have been developed and corporate boards have been 're-balanced' to include more independent members. The over-riding goal in every case has been to restore investor confidence, and that goal has been largely met. However, these changes have also brought with them the realisation that good governance is a key topic not only for shareholders but also for a much broader set of stakeholders, including customers, employees, suppliers and the wider community. That in turn has made the term corporate responsibility (CR) much more familiar than ever before in boardrooms across the globe. The line is far from solid, but CR can be seen as the extension of governance beyond simple compliance to embrace broader social values. A recent survey from the Economist Intelligence Unit, produced in cooperation with Oracle Corporation, reveals that more business executives and corporate investors are factoring corporate responsibility into their decision-making. The survey polled 136 executives and 65 investors in October 2004. A total of 84% of executives and investors surveyed considered CR to be a 'central' or 'important' consideration in investment decisions. This figure is almost double the 44% who expressed that same view five years ago. The three most important aspects of CR for the executives surveyed were ethical staff behaviour (67%), good corporate governance (58%) and transparency (51%). For institutional investors, transparency was the top concern (68%), followed by high standards of corporate governance (62%) and ethical staff behaviour (46%). Labour practices received a much lower score among investors (23%) than among executives (44%). Although 84% of survey respondents felt CR practices could help a company's bottom line, finding a direct link between CR and profits has proved elusive. While both executives and investors believed that CR delivered the intangible benefits of brand enhancement and better staff morale, the biggest obstacles to CR were said to be its unproven business benefits and the cost of CR programmes. ......
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