操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.95 蘋果版本:8.7.95

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

CSR STRATEGY AND STRATEGIC CSR (三)

來源: 正保會計網校 編輯: 2015/12/08 09:12:26  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

ACCA P1 考試:CSR STRATEGY AND STRATEGIC CSR (三)

SHOULD CSR BE STRATEGIC?

The question about whether CSR should be strategic is an ethical question. Supporters of the pristine capitalist perspective are likely to believe that all of a company’s value should be used explicitly for the benefit of shareholders in which case any CSR should be strategic. At the other end of the continuum, it is likely that deep greens would believe that businesses benefit from society and communities and so should contribute back to them wherever possible.

The ethical argument against strategic CSR is that businesses rely upon the support of communities to work for them, buy from them and allow them to operate normally. Businesses also use resources supplied by the state and communities in the normal progress of their operations. Because of this support from society and communities, businesses should willingly and ungrudgingly pay some of that back through CSR initiatives. Companies that manufacture goods, for example, transport their goods to market on roads paid for by taxpayers whilst employees arrive at the workplace on railways subsidised by taxpayers. So no business is ‘an island’ that excuses it from the obligation to pay back to society.

For those who believe that CSR should be strategic, there are a number of arguments that may be deployed in favour. The first is that, according to the pristine capitalist end of the continuum, company directors, controlling resources, have a legal and ethical duty to take actions that reflect the strategic wishes on shareholders. Because most shareholders seek value maximisation over time, the directors must always seek to serve the shareholders’ interests. In this case, because the resources employed in CSR belong to shareholders (because all of a company’s value belongs to the shareholders), CSR must always be in the strategic interests of shareholder value. Second, it is likely that CSR used for strategic interests will be the most efficient way to use those resources. CSR, which is not strategic, can be wasted or misdirected, perhaps at the whim of the person disbursing the funds or planning the activities. When CSR is strategic, it is more likely to be better planned and more effectively configured and co-ordinated with other business operations. Better targeted, CSR is likely to be more effective and efficient than ‘ad hoc’ or unplanned CSR.

Third, strategic CSR is more likely to enjoy the ‘buy in’ and support of those involved in implementing it. Enjoying the support of employees, for example, is usually considered important in CSR and many employees will support CSR initiatives when they can see a business benefit to them. This is more likely when they can see CSR initiatives supporting their other activities such as sales, operations and marketing. CSR can be synergistic with other activities and the support of employees can be vital in this, so that CSR supports the core business and vice versa. Fourth, as alluded to earlier, when CSR involves giving or engaging with registered charities, the company can gain tax advantages from that giving. This advantage is not for the company itself but the charity can reclaim the tax already paid on the amount. So if the prevailing rate of tax is, say, 40% on company profits, then the value of the giving is worth 140% of what is actually given (or the company can pay before tax and treat is as a tax exempt expense). This means that if CSR is strategic, the company can gain more that the value of the giving and therefore gain tax benefits from what is essentially an initiative intended to support the company’s strategy.

In conclusion, then, businesses engaging in CSR may or may not have a CSR strategy. If there is no CSR strategy, there will be no policies or principles in place for CSR and the responsibilities may be allocated to an individual or team below board level. If a strategy is in place, policies will be in place to guide and more effectively direct CSR efforts. If CSR is strategic, however, it means that CSR will be used to support the long-term economic interests of the business.

Written by a member of the Paper P1 examining team

Last updated: 20 Apr 2015

我要糾錯】 責任編輯:藍色天空
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 国产精品视频久久 | 中文字幕亚洲欧美 | 欧美激情一二三区 | 久久久久久亚洲精品 | 久久久久国产精品一区二区 | 亚洲精品aⅴ中文字幕乱码 97视频免费在线 | 希岛爱理和黑人中文字幕系列 | 免费看男女www网站入口在线 | 亚洲精品观看 | 亚洲成av人片一区二区 | 亚洲网站在线播放 | 国产精品久久久免费视频 | 九九热免费精品视频 | 国产一区欧美 | 日产av在线免费观看 | 免费一二三区 | 精品美女久久久 | 精久国产一区二区三区四区 | 嘿咻免费视频观看午夜 | 欧美高清视频一区 | 久久精品视频一区 | 国产日韩欧美日韩 | 久久久精品国产 | 精品久久久久久久久久 | 亚洲成人一区二区 | av片网站 | 一区二区三区中文字幕 | 成人性生交大片免费看在线播放 | 亚洲第一视频网站 | 色女孩综合 | 日韩经典一区二区 | 国产精品v亚洲精品v日韩精品 | 国产一区二区三区在线电影 | 国产精品久久久av久久久 | 成人视屏在线观看 | 91精品久久久久 | 国产黄色电影 | 亚洲成人av在线 | 色乱码一区二区三区网站 | 波多野结衣av中文字幕 | 欧美精品在线一区二区三区 |