The Broader Role of Business in Society
企业在社会中的更广泛角色
Stakeholders are individuals, groups, or society at large that influence or are influenced by the company.
利益相关者是影响公司或受公司影响的个人、团体或社会整体。
直接参与企业日常运营的人群。
间接受到企业活动影响的群体。
Primary focus: Maximising profit for owners and shareholders.
首要关注点：为所有者和股东实现利润最大化。
Businesses have a broader societal role, influencing employees, customers, communities, and global issues like climate change.
企业承担更广泛的社会角色，影响员工、客户、社区以及气候变化等全球性问题。
“What does a business exist to do? How should a business relate to stakeholders and society?”
「企业的存在是为了什么？企业应如何与利益相关者和社会相处？」
CSR is a framework that encourages businesses to act ethically and contribute to economic development while improving the quality of life for employees, communities, and the environment.
企业社会责任是一个鼓励企业以道德方式经营、促进经济发展并改善员工、社区和环境生活质量的框架。
Companies are expected to operate in a manner that is ethical and responsible.
企业被期望以道德和负责任的方式运营。
Growing public demand for businesses to engage in social and environmental issues.
公众日益要求企业参与社会和环境问题。
Examples: sustainable sourcing, reducing carbon footprints, and fair labour practices.
例如：可持续采购、减少碳足迹、公平劳动实践。
Ethics is fundamentally about systems of values (standards of morality) that help individuals and societies determine what is right or wrong. These systems guide decision-making and differ across cultures.
伦理从根本上是关于帮助个人和社会判断对错的价值体系（道德标准）。这些体系指导决策，因文化而异。
Decisions based on ethical consequences. Morality judged by outcome. Focuses on the greatest good for the greatest number. Society-centred.
基于伦理后果做决策。以结果判断道德。关注最大多数人的最大利益。以社会为中心。
Example 例子: A government vaccination program — protects majority, even if some individuals face side effects. 政府疫苗接种计划——保护大多数人，即使少数人面临副作用。
Decisions based on ethical principles. Morality judged by adherence to rules and duties regardless of outcome. Individual rights-focused.
基于伦理原则做决策。以是否遵循规则和义务判断道德，而非结果。关注个人权利。
Example 例子: A company reduces waste because it is the right thing to do, not just because it saves money. 公司减少浪费是因为这是正确的事，而不仅仅因为省钱。
Moral standards are culturally bound and subjective. What is acceptable in one culture may be condemned in another.
道德标准受文化约束且是主观的。一种文化中可接受的行为在另一种文化中可能被谴责。
Example 例子: Bribery may be seen as common practice in some regions but strictly prohibited elsewhere. 贿赂在某些地区可能被视为惯例，但在其他地方被严格禁止。
There are universal moral principles that apply across all cultures. Certain ethical standards are non-negotiable regardless of cultural context.
存在适用于所有文化的普遍道德原则。某些伦理标准无论文化背景如何都不可妥协。
Example 例子: Ethical standards against child labour and modern slavery apply universally. 反对童工和现代奴隶制的伦理标准普遍适用。
| Aspect 方面 | Utilitarianism 功利主义 | Deontology 义务论 |
|---|---|---|
| Focus 关注点 | Consequences / Outcomes 后果/结果 | Principles / Duties 原则/义务 |
| Question 问题 | What produces the most good? 什么能产生最大利益？ | What is the right thing to do? 正确的做法是什么？ |
| Orientation 取向 | Society-centred 以社会为中心 | Individual rights-focused 以个人权利为中心 |
Businesses have both legal and ethical duties. These often overlap but are not identical.
企业同时承担法律和伦理义务。两者经常重叠但并不完全相同。
| Type 类型 | Example 例子 |
|---|---|
| ⚖️ Legal obligation 法律义务 | Adhering to minimum wage laws. 遵守最低工资法。 |
| 💛 Ethical obligation 伦理义务 | Paying employees a living wage beyond the legal minimum. 向员工支付超过法定最低标准的生活工资。 |
When a company fails to meet the expected standard of care, leading to unsafe products or practices. Ethically, this questions whether a company is doing enough to prevent harm. Impact extends to consumers, employees, and communities.
当公司未能达到预期的注意标准，导致不安全的产品或做法时。从伦理角度看，这质疑了公司是否已充分防止伤害。影响延伸到消费者、员工和社区。
Globalisation has led to extended supply chains through trade relations, foreign direct investment (FDI), and outsourcing.
全球化通过贸易关系、外国直接投资（FDI）和外包形成了延伸的供应链。
Multinational Enterprises (MNEs) engage with multiple countries for supply and production, introducing both risks and responsibilities.
跨国企业在多个国家从事供应和生产，带来风险和责任。
Foundation of the pyramid. Companies must be profitable and provide returns to shareholders.
金字塔的基础。企业必须盈利并为股东提供回报。
Compliance with laws and regulations, going beyond minimal standards.
遵守法律法规，超越最低标准。
Adherence to ethical norms and exceeding legal requirements. Doing what is right, just, and fair.
遵守伦理规范并超越法律要求。做正确、公正和公平的事情。
Charitable contributions — desirable but less critical. Being a good corporate citizen.
慈善捐助——值得期望但不太关键。做一个好的企业公民。
| Weak CSR 弱CSR | Strong CSR 强CSR |
|---|---|
| Philanthropic activities as adjunct to business 慈善活动作为商业的附属 | CSR embedded in core business strategy CSR融入核心商业战略 |
| Charitable giving after profits 盈利后的慈善捐赠 | Social and environmental goals integrated 社会和环境目标被整合 |
| CSR when it enhances reputation 当CSR能提升声誉时才做 | CSR as source of competitive advantage CSR作为竞争优势来源 |
Sustainability reporting is increasingly integral to MNEs' CSR strategies, focusing on social and environmental impacts. Often categorised under ESG Reporting.
可持续发展报告日益成为跨国企业CSR战略的核心组成部分，关注社会和环境影响。通常归类为ESG报告。
Climate change, resource management, pollution control.
气候变化、资源管理、污染控制。
Labour practices, community engagement, human rights.
劳动实践、社区参与、人权。
Board diversity, anti-corruption, executive pay, transparency.
董事会多元化、反腐败、高管薪酬、透明度。