福利经济学能证明企业慈善的合理性吗?以慈善乘数作为衡量企业慈善支出的指标

IF 3.4 2区 哲学 Q2 BUSINESS Business Ethics Quarterly Pub Date : 2023-08-07 DOI:10.1017/beq.2023.2
W. English
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引用次数: 1

摘要

许多商业伦理和企业社会责任文献含蓄或明确地表明,企业应该从事可以被定性为慈善事业的活动,即花费超出法律和市场规范要求的资源,以牺牲企业利润为代价来促进他人的福利。然而,这些文献很难为评估企业慈善事业提供一个规范的框架,尽管学者们指出,这种支出可能会弥补市场失灵,并更有效地提供公共产品。我阐述了两个具体的理由,可以基于福利经济学的考虑来证明企业慈善事业的合理性:1)企业对可能产生正外部性的活动进行战略性但高风险的投资,即使这些活动被证明是无利可图的;2)企业在以较低的社会成本解决社会问题的能力方面具有强大的比较优势。此外,这些理由可以通过我提出的一个称为慈善乘数的概念来评估,该概念表示净正外部性与净成本的比率。我建议公司考虑宣传他们的慈善乘数,我讨论了理论和实践意义。
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Can Welfare Economics Justify Corporate Philanthropy? Proposing the Philanthropy Multiplier as a Metric for Evaluating Corporate Philanthropic Expenditures
Much business ethics and corporate social responsibility literature suggests, implicitly or explicitly, that firms ought to engage in activities that can be characterized as philanthropy, namely, expending resources beyond what is required by law and market norms to promote others’ welfare at the expense of firm profits. However, this literature has struggled to provide a normative framework for evaluating corporate philanthropy, although scholars have noted that such expenditures can potentially remedy market failures and provide public goods more efficiently. I articulate two specific rationales that can justify corporate philanthropy based on considerations of welfare economics: 1) firms making strategic but high-risk investments in activities that are likely to generate positive externalities even if they prove unprofitable and 2) firms possessing a strong comparative advantage in their ability to address a social problem at lower social cost. Moreover, these rationales can be evaluated by a concept I develop called the philanthropy multiplier, indicating the ratio of net positive externalities to net costs. I suggest that firms consider publicizing their philanthropy multipliers, and I discuss theoretical and practical implications.
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来源期刊
CiteScore
6.20
自引率
10.00%
发文量
38
期刊介绍: Business Ethics Quarterly (BEQ) is a peer-reviewed scholarly journal that publishes theoretical and empirical research relevant to the ethics of business. Since 1991 this multidisciplinary journal has published articles and reviews on a broad range of topics, including the internal ethics of business organizations, the role of business organizations in larger social, political and cultural frameworks, and the ethical quality of market-based societies and market-based relationships. It recognizes that contributions to the better understanding of business ethics can come from any quarter and therefore publishes scholarship rooted in the humanities, social sciences, and professional fields.
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