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Effects of corporate social responsibility and irresponsibility policies

机译：企业社会责任和不负责任政策的影响

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This article reviews experimental evidence on the effects of policies intended to promote behavior by firms that is more socially responsible and less socially irresponsible. Corporate social responsibility (CSR) can provide firms with opportunities for profit, but changes are likely to increase total welfare only if firms adopt them freely and without taxpayer subsidies. Mandated CSR circumvents people's own plans and preferences, distorts the allocation of resources, and increases the likelihood of irresponsible decisions. Evidence that government policies will increase welfare and a compelling argument that proven benefits outweigh reductions in freedom are necessary in order to justify CSR mandates. To date, this has apparently not been achieved. Corporate social irresponsibility (CSI) is concerned with whether firms undertake harmful actions that managers would be unwilling to undertake acting for themselves, or that a reasonable person would expect to cause substantive net harm when all parties are considered. Markets in which stakeholders are free to make decisions in their own interests provide some protection against CSI. Tort and contract law provide additional protection. Nevertheless, managers sometimes act irresponsibly. Codes of ethics that require fair treatment of stakeholders while pursuing long-term profit can reduce the risk of irresponsible decisions. Management support and stakeholder accounting are important for successful implementation. Firms may wish to consider these measures; many already have.
机译：本文回顾了旨在促进公司行为的政策效果的实验证据，这些政策对社会的责任更大，对社会的责任更少。企业社会责任（CSR）可以为公司提供获利的机会，但是只有在公司自由采用且没有纳税人补贴的情况下，变革才有可能增加总福利。强制的企业社会责任规避了人们自己的计划和偏好，扭曲了资源分配，并增加了做出不负责任的决定的可能性。为了证明履行企业社会责任的必要性，必须有政府政策将增加福利的证据以及令人信服的论据，即证明的利益大于减少的自由。迄今为止，这显然尚未实现。企业社会责任（CSI）与企业是否采取有害行为，管理者不愿为自己采取的行为有关，还是与合理的人考虑所有当事方时预计会造成实质性净伤害有关。利益相关者可以自由地为自己的利益做出决策的市场为CSI提供了一定的保护。侵权法和合同法提供了额外的保护。但是，管理人员有时会采取不负责任的行动。在追求长期利益的同时要求公平对待利益相关者的道德准则可以降低不负责任的决策的风险。管理支持和利益相关方会计对于成功实施至关重要。企业不妨考虑这些措施；许多已经有。

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