 |
|
| 佛法、企業社會責任與社會責任投資=Buddha Dharma, Corporate Social Responsibility (CSR), and Socially Responsible Investing (SRI) | ||
| 作者 | 池祥麟 (著)=Chih, Hsiang-lin (au.) |
|---|---|
| 出處題名 | 聖嚴研究：第十輯=Studies of Master Sheng Yen Vol.10 |
| 出版日期 | 2018.05 |
| 頁次 | 317 - 368 |
| 出版者 | 法鼓文化 |
| 出版者網址 | http://www.ddc.com.tw/ |
| 出版地 | 臺北市, 臺灣 [Taipei shih, Taiwan] |
| 叢書名 | 聖嚴思想論叢 |
| 叢書號 | 10 |
| 資料類型 | 專題研究論文=Research Paper |
| 使用語言 | 中文=Chinese |
| 附註項 | 聖嚴思想國際學術研討會(第6屆) 會議時間：2016年7月1、2日 作者單位：國立臺北大學金融與合作經營學系教授 Professor, Department of Finance and Cooperative Management, National Taipei University |
| 關鍵詞 | 佛法= Buddha Dharma; 企業社會責任=Corporate Social Responsibility (CSR); 社會責任投資=Socially Responsible Investing (SRI) |
| 摘要 | 因為財務金融學較強調利己（亦即僅強調追求股東財富），忽視責任、永續與利他，亦即忽略企業經營的公平原則（不傷害利害關係人的福利）與仁慈原則（積極促進利害關係人的福利），也可能讓企業經營比較短視近利。因此，本文嘗試透過財務管理教科書與頂尖學術期刊的文章，包括經濟領域、管理領域、會計領域與財務金融領域之學術期刊文章，從中獲取利他便能利己的管理知識與實證證據，以獲得引經據典之效。再從佛法的角度將這些利他觀念融入於財務金融學中，讓財務金融學的知識能夠不致過於偏向利己。本文依序討論企業社會責任與社會責任投資，說明這兩者與佛法的智慧與慈悲觀相應之處：企業只要悲智雙運以盡企業社會責任，搭配社會責任投資的支持，利他與利己其實可以同時存在，甚至利他就是利己最好的方式。 The financial objective in almost all of the finance textbooks is to maximize the current market value of shareholders’ investment in the firm. In fact, the objective overemphasizes self-interest and neglect caring for others, businesses may thus merely be geared toward profit at the expenses of fulfilling their responsibilities to employees, the society, the environment, and so on. They may also behave myopically at the expense of longer term benefits. The paper is to integrate concepts of being others-regarding, being altruistic, fairness, and beneficence into those of finance in order to transform finance into “sustainable” and “responsible” finance. Corporate social responsibility (CSR) and socially responsible investing (SRI) contain both the concept of wisdom and that of compassion in the Buddha Dharma. In fact, if a firm can really behave in socially responsible ways, it can benefit the society, environment, and shareholders at the same time. Similarly, if investors can incorporate sustainability and/or environmental, social, and corporate governance (ESG) factors into their investment analysis and stock selection processes, CSR-minded firms will be encouraged to be more CSR-minded and investors can also have good financial returns over the long run. |
| 目次 | 一、緒論 318 二、CSR：財務經理目標之再檢視 320 （一）道德矩陣──企業做好事是否也會有好報之管理學分析 323 （二）經理人本質於「CSR 對企業財務績效影響」所扮演之角色 332 三、SRI：鼓勵企業善盡社會責任的兩全其美之法 349 四、結論與建議 359 參考文獻 362 英文摘要 367 |
| 點閱次數 | 547 |
| 建檔日期 | 2020.09.16 |
| 更新日期 | 2021.08.18 |
建議您使用 Chrome, Firefox, Safari(Mac) 瀏覽器能獲得較好的檢索效果，IE不支援本檢索系統。
