第三章 Ethics and Social Responsibility 商业伦理和社会责任 国际企业与跨文化管理课件课件.pptVIP

Principles of Global Compact Corporate Governanc公司治理 The System by which business corporations are directed and controlled: 管理和控制公司的体系 Distribution of rights and responsibilities 权利和职责的分配 Stakeholder management利益相关者的管理 Spells out rules and procedures 明确的规则和程序 Makes decisions做决定 Objective setting目标设定 Means of attaining objectives 　达到目标的措施 Monitors performance领导者的绩效 Corporate Governance公司治理 Many continental European countries are “insider” systems 许多欧洲大陆国家是“局内人”体系 Ownership more concentrated 所有权更集中 Shares owned by holding companies, families or banks 股份由控股公司、家族或银行所有 Rules and regulations differ among countries and regions 公司治理规章制度在世界各国和地区都存在差异 U.K. and U.S. systems are “outsider” systems 英国和美国体系被称为“局外人”体系 Dispersed ownership of equity 股权分配不平等 Large number of outside investors 大量外部投资者 Global Initiatives to Increase Accountability and Limit Corruption 全球倡议提高社会责任和限制腐败 Foreign Corrupt Practices Act 反海外腐败法 International Assistance Partnerships 国际援助合作关系 Corruption and Foreign Corrupt Practices Act (FCPA)腐败和反海外腐败法 Some evidence that discontinuing bribes does not reduce sales of the firm’s products or services in that country 一些证据表明，停止贿赂不会减少在该国企业的产品或服务的销售 Recent formal agreement by many industrialized nations to outlaw the practice of bribing foreign government officials 最近在许多工业化国家的正式协议，取缔贿赂外国政府官员的做法 Illegal for U.S. firms and their managers to attempt to influence foreign officials through personal payments of political contributions, including such tactics as “Entertainment” expenses “Consulting” fees 美国公司或管理者试图通过个人支付和政治捐款影响国外政府官员的行为不合法，例如娱乐费用和咨询费用等 Corruption and Foreign Corrupt Practices Act腐败和反海外腐败法 Recent formal agreement by many industrialized nations to outlaw the practice of bribing foreign government officials 最近许多工业化国家宣布贿赂外国政府官员行为不合法的一项正式协议 Organization for Economic Cooperation and Development 组织 经济合作与发展 29 members plus several other countries have signed on 29个成员国加上其他几个国家签署了协议 Fails to outlaw most payments to political pa