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参与慈善捐助与报障股东利益双赢的研究/Participate in Charitable Contributions and The Win-win

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参与慈善捐助与报障股东利益双赢的研究/Participate in Charitable Contributions and The Win-win
2008 winning paper corporate social responsibility
2/18/13 4:45 PM



关键词:企业慈善 公司捐赠 股东利益 社会责任

The Paper “Participate in Charitable Contributions and The Win-win Research of Protect Shareholder’s Profit”, written by DuYunyue and Sun Junjie from Central University of Finance and Economics, is the Third Prize of 2008 Collegiate Corporate Social Responsibility Essay Competition, which is organized by the Center for International Business Ethics at UIBE, Beijing. The whole paper can be found in the attachment.

Research on Win-win Situation of Company to Participate in Charitable Donation While Ensuring Shareholders’ Benefit

Abstract: As the most important organization in socialist market economy, companies should take their responsibility to improve the level of public well-fare and maintain social harmony. Nevertheless, the nature of a company lies in its pursuit of maximization of shareholders’ interest. After all, profitability is the soul of a company. A company has to consider the relationships between the fulfillment of social responsibility and shareholders’ interest when it decides whether to participate in donations and other charitable activities. Due to lack of sound systems, charitable donations usually make the company not being able to meet its short term target, which will badly damage shareholders’ interest. In China, laws and regulations concerning charitable activities of company are still not perfect. Many companies, especially small companies, cannot achieve expected target. How to better coordinate the relationship between social responsibility and guarantee ofshareholders’ interest has become an urgent problem for companies. In the light of these situations, this paper makes a comprehensive discussion and analyzes different factors that damage shareholders’ interest when companies participate in charitable donations. It also gives rational suggestions to create a sound environment for China’s companies to participate in charitable activities.

Keywords: business philanthropy; donations from companies; shareholders’ interest; social responsibility
Attachments: Participate in Charitable Contributions and The Win-win.pdf (206.1k)