Nghiin cuu An Dp vd Chdu A. Sd 05 - 2014
TRACH NHIEM XA HQl
CUA DOANH NGHIEP (3 A N D O HIEN NAY
Dinh Thi Cue*
r
rong nhirng ndm gdn day. An Dp Id mdt trong nhOng qudc gia ddng vai trd chu chdt trong tdng trudng cua nen kinh ti thi gidi Tuy nhien nhiing hdu qud do mdi me chdm lo phdt triin kinh ti, lo la ddu tu eho ede vdn di an sinh xa hdi, cho mdi trudng vdphdt triin bin viing Id bdi hpc ddt gid cho nhirng qudc gia red vdo hodn cdnh tuong tu.Cung chinh vi le do md trong ndm 2013, Chinh phu An Dp dd thdng qua du thdo Lugt kinh doanh mdi. Du ludt ndy yeu cdu doanh nghiip phdi trich 2% doanh thu de ddu tu cho nhirng vdn di xa hdi. Hon bao gid hit, vdn di trdch nhiim xd hpi cua doanh nghiip a An Dp cdn phdi nhin nhgn lgi nghiim tuc tir phia chinh phu cilng nhu doanh nghiep. Ddy Id viic ldm thiit thuc di mdt mat mang lgi eho nhdn ddn An Dp nhirng lgi ich thiit thuc tir nin kinh ti hung mgnh, mat khdc ldm cho An Dp tuang xirng vdi vi tri mdi trong nen kinh ti todn cdu.
T\x khda: trach nhiem xa hdi, doanh nghiep An Dp, luat kinh doanh
Trong nhung nam gan day, An Do la mpt trong nhung qudc gia ddng vai trd chu chdt trong tang trudng ciia nen kinh te thd gidi. Day la ket qua cudc cai each tan gdc nen kinh te thi trudng duac md ra tir nhiJng nam 1990 ciia the ky trudc, da giup nen kinh td An Dp tai hda nhap va phat trien trong thi trudng thd gidi. Tuy nhien, tuang
* ThS., Trucmg Cao dang Kinh tS - KJ thuat Thirong mai Hi Noi.
phan vdi buc tranh kinh td day lac quan nay la nhimg hau qua do chinh nd gay ra nhu d nhidm mdi trudng, phan biet giau ngheo, su dung lao dpng tre em... Cung chinh vi le dd ma trong nam 2013, Chinh phu An Dp da thdng qua du thao Luat kinh doanh mdi.
Du luat nay yeu chx doanh nghiep phai trich 2% doanh thu de dau tu cho nhirng van dd xa hdi.
Vdi udc ma trd thanh nudc phat trien vao nam 2020, Chinh phu An Dp xem vifc diy manh phat tridn khoa hpc va cdng nghe nhu la cdng cu cho tang tnrdng kinh td xa hdi. Didu nay the hien qua chinh sach lien quan ddn khoa hpc cdng nghd ngay tir nam 1958 vdi dinh hudng chinh la "Nuoi dudng, thuc ddy vd duy tri nhirng hat gidng khoa hpc trong nudc vd bdo ddm dem lgi cho ngudi ddn tdt cd lgi ich thu dugc tir viic tiip nhdn vd img dung tri thdc khoa hpc"\
Va ket qua la nam 2007, An Dp duac xep vao mdt trong nhimg nudc cd tdc dp tang trudng kinh te cao nhat the gidi vdi GDP dat 8,8%.
Nhimg hau qua do mai me cham lo phat trien kinh td, lo la dau tu cho cac v ^ de an sinh xa hdi, cho mdi trudng va phat trien ben vimg la bai hpc dat gia cho nhijng qudc gia roi vao hoan canh tuong tu. Hon bao gid het, van de trach nhiem xa hdi ciia doanh nghiep d An Dp c ^ phai nhin nhan lai nghiem tiic tu phia chinh phu ciing nhu doanh nghiep. Day la vide lam thidt thuc dd mdt mat mang lai cho nhan dan An Dd nhimg lgi ich thidt thuc tir ndn kinh td hiing manh, mat khac lam cho An Dp tuong xiing vdi vi tri mdi trong ndn kinh td toan ciu.
Mdt didu dang lim y la trudc khi vin dd trach nhiem xa hdi ciia doanh nghiep duac HR. Bowen bidn thanh chii dd mang tinh chit hpc thuat vap nam 1953 d My, thi trudc do rit lau, cac doanh nghidp An Dp da thuc hien trach nhidm xa hdi duac xem nhu boat ddng tii thien mdt each tu giac.
Nhu vay cd thd ndi ring ho^t ddng kinh doanh kdt hpp vdi diu tu cho xa hpi hien dien d An Dp sdm hdn cac nudc phuong Tay. Dl nhidn nhiing boat ddng tir thien trong kinh doanh nay dugc nay sinh tir he thdng gia tri van hda truydn thdng lau ddi, va ndi nhu cac chuydn gia, day la net dac trung trong kinh doanh d An Dp . Khi luan ban ve trach nhiem xS hdi trong kinh doanh d An Dp, hai nha nghidn ciiu la Gautam va Singh nhan xet: "An Dp ed mdt lich su ldu ddi vd phong phii ve cdc hogt ddng tham gia ciia doanh nghiip trong nhirng vdn di xd hdi cho phdt triin ddt nude. O An Dp, CSR duge biit din tir thdi cd dgi nhu Id nhiim vu xa hpi, tir thien, md thong qua cdc giai dogn lieh sir khdc nhau, bdn chdt trdch nhiim xd hdi thay ddi d khia cgnh rdng hon, bdy gid thudng dugc gpi la trdch nhiem xd hpi "^
Theo tac gia Gautam, trong thdi ky tidn cdng nghiep hda keo dai cho ddn nam 1850, cac thuang gia giau cd d An Do thudng chia se mot phan tai san cua hp vdi xa hdi bang each ddng gdp cho ddn thd vi muc dich tdn giao. Khi chd dp thupc dia d An Dp thiet lap tCr nam 1850 trd di, cac phuang phap tidp can ve trach nhidm xa hdi thay ddi, tuy nhien hoat ddng xa hdi ciia doanh nghiep vin cdn tac dpng bdi ydu td truydn thdng. Dac bidt la cac cac tap doan cdng nghidp gia dinh d An Dp nhu Tata,
Dan theo International Monetary Fund - 2011 World Economic Outlook.
India, Ministry of Corporate Affairs, Corporate Social Responsibility Voluntary Guidelines 2009.
Richa Gautam and Anju Singh, Corporate Social Responsibility Practices in India: A Study of Top 500 Companies, Global Business and Management Research: An International Journal, p.6.
30
Nghien ciiru An Dp vd Chdu A. Sd 05 - 2014 Godrej, Bajaj, Modi, Birla cung da de y
den trach nhiem xa hdi nhung cdn bi tac ddng va chi phdi bdi dpng co tdn giao"*.
Cd the noi rang van de trach nhidm xa hdi trong kinh doanh d An Dp trd thanh phong trko khi lanh tu Gandhi tien hanh van dpng cho nen ddc lap ciia An Dp.
Trpng thdi gian nay, cac doanh nghiep An Dp dugc kdu gpi ddng gdp cho xa hdi d muc dp cao nhat. Cac doanh nghiep An Do liic nay dugc Gandhi gpi la cac "ngdi den cua An Dp hien dai (temples of modern India)". Hudng ung ldi kdu gpi ciia Gandhi, cac doanh nghiep thanh lap cac quy dd dau tu cho cac trudng hpc thiic day giao due, gidp dd cai thien ddi sdng ndng thdn, bai bd tidn dan...^
Sau khi An Dp gianh ddc lap, chinh phu da kidm soat chat che sir tham gia ciia khu vuc tu nhan, ngoai thuang va dau tu true tidp nudc ngoai. Chinh sach kinh te co thien hudng theo chii nghia bao hd theo khuynh hudng nhan manh thay the nhap khau, cdng nghidp hda, su can thiep cua nha nudc vao cac thi trudng lao ddng va tai chinh, khu vuc cdng Idn, ca chd didu tidt boat ddng kinh doanh va kd hoach hda tap trung*. Kdt qua la chii nghia bao hd kinh td tir Chinh phii that bai va keo theo nhidu he
'' Chahoud, Dr. Tatjana, Johannes Emmerling, Dorothea Kolb, Iris Kubina, Gordon Repinski, Catarina Schlager (2007), Corporate Social and Environmental Responsibility in India - Assessing the UN Global Compact's Role.
* Understanding and Encouraging Corporate Responsibility in South Asia, tr.4.
* Milton Friedman on the Nehru/Mahalanobis Plan (February 15, 1956), Edited by Professor Subroto Roy, September 22 1998.
luy xa hdi nhu mdi trudng, ddi ngheo, chat lugng lao ddng, chat lugng hang boa, va ehinh nudc nay phai nhan lay mdt su chd gidu tir phuang Tay theo each ggi "Ty li tdng trudng Hindu" .
Nhan thay dugc nhtmg ban che vd chinh sach kinh te, Chinh phu An Dp da tidn hanh cai each kinh td toan dien bang
"Cac bien phap iing hd kinh doanh" nam 1980 do Gandhi khdi xudng, "Chinh sach tu do hoa kinh td nam 1991" dugc thu tudng An Dp liic dd la P. V. Narasimha Rao va bd trudng tai chinh ciia dng la Manmohan Singh khdi xudng. Ke tir nam
1990, An Dp da ndi len nhu la mdt trong nhimg nen kinh te thinh vugng nhat trong the gidi dang phat trien. Trong thdi ky nay, nen kinh te da tang trudng dn dinh, chi co mpt vai dgt giam siit ldn. Sir tang trudng nay da di ciing vdi chinh sach an sinh xa hdi da lam cho ddi sdng ciia ngudi dan An Dp dugc cai thien, su gia tang tudi thg, ty Id bidt chil va an ninh luang thuc phan nao dugc bao dam.
Vao thdi diem nay, viec nd lire cua doanh nghidp ddi vdi phat tridn xa hdi khdng chi thiic day bdi dgng ca vi tha v^
tdn giao ma cdn chiu tac ddng vi muc tidu chinh tn xa hpi va lgi ich doanh nghiep.
Cung chinh vi le dd ma boat ddng xa hdi cua doanh nghiep An Dp cd nhilu hinh thuc mdi, dac bidt la trong nhiing nam 1900, cac boat dpng thuc hien trach nhiem
' Williamson, John and Zagha, Roberto (2002), From the Hindu Rale of Growth to the Hindu Rate of Reform, Working Paper No. 144, Center for Research on Economic Development and Policy Reform.
xa hdi cua doanh nghiep vuon ra ngoai boat dpng tir thien thuan tiiy tdi dau tu xa hdi nhim phuc vu lgi ich cdng ddng. Cac doanh nghidp cd the cung cap cho cac quy tir thien cho cac td chiic xa hpi, cac td chuc giao due, cac quy tir thidn thdng qua tranh luan vdi hp vd nhiing hgp ddng dau tu xa hdi^. Liic nay cac nha quan ly ciing nhu cac doanh nghiep bat dau hieu ring trach nhiem xa hdi doanh nghiep la sir cam kdt ciia cac doanh nghiep de gdp phan phat trien kinh te ben vimg bang each lam viec vdi cac nhan vidn, gia dinh, cdng ddng dja phucfng va xa hpi, de cai thien cudc sdng cua hp va ciing theo do mang lai hieu qua kinh te ciing nhu phat trien ben vung ciia doanh nghiep*.
Nhung doanh nghiep thanh cdng trong dau tu cho xa hdi liic nay dugc ca xa hpi tdn vinh va dugc ggi bang cai tdn tran trpng la "doanh nghiip kiiu mdu". Trong nhung nam 1900, d An Dp xuat hien nhiing md hinh thuc hien trach nhiem xa hdi ciia doanh nghiep kieu mau nhu cac tap doan Tata, Godrej, Bajaj, Modi, Birla. Dac biet la Tap doan Tata ndi tidng vdi san xuit ddng xe hai ndi tidng vdi gia re, tiet kidm nhien lieu, bao ve mdi trudng. San phim ciia tap doan nay di ddn dugc vdi nhiing ngudi thu nhap thip d An Dp'°. Khi noi vd Chahoud, Dr. Tatjana, Johannes Emmerling, Dorothea Kolb, Iris Kubina, Gordon Repinski, Catarina SchlSger (2007), Corporate Social and Environmental Responsibility in India - Assessing the UN Global Compact's Role.
The Challenges of Social Corporate Social Responsibility. Fads for You, May 2013, p.38-39.
Tap doan Tata thanh lap n5m 1868 boi Jamsetji Tata, hien niy Tata li mpt trong nhCtng tap doan cong ty 1cm nhat cua An Dp voi hon 100 cong ty con, thu
vai trd ciia doanh nghiep trong thuc hien trach nhiem xa hdi, chii tjch tap doan Tata cho rang: "Chiing tdi nhdn ra rdng phdt triin kinh doanh bin vung bao gdm vdn de mdi trudng vd xa hdi nhu mdt phdn ciia chi phi phdt trien vd la mdt phdn cua su sdng cdn kinh doanh ddi hgn vd tdng trudng.
Vdn di mdi trudng vd xd hdi cd mot vi tri chiin luge di dgt dugc kit qud vd muc dich cua doanh nghiip - nhu ngudn sudi. Viec dp dung cdc khdi niem mdu chdt Id mdt tieh hop rd rdng eiia nhihig edn nhac phdt trien con ngudi trong qud trinh kinh doanh.
Trong cdc edng ty Tata, ehung tdi khuyen khich triin khai viic qudn ly de tgo ra chinh sdeh, chien luoc vd ngdn sdch eho mdi trudng vd cde hogt dpng phdt triin cdng ddng, hogt ddng ndy nhu mdt phan cua mdt chuong trinh tdi thiiu khdng the thuong lugng nhdm tgo uy tin cho thucmg hiiu Tata"^^.
Noi den phong trao van ddng doanh nghiep thuc hidn trach nhidm xa hdi d An Dp trudc tien phai nhic den vai trd cua Lien doan cac Phdng thuang mai va Cdng nghiep An Do (FICCI). Day la td chuc phi chinh phu lau ddi nhit d An Dp cd nhidm vu van dpng doanh nghiep thuc hien trach nhiem xa hdi. Td chuc nay dugc thanh lap nam 1927 theo su dd nghi ciia Gandhi \k Purushottam Das Thakurdas^^ Trong thdi gian ma dng va nhimg ddng chi cua minh van ddng cho ndn ddc lap d An Dp, FICCI
nhap nam 2005-2006 \k 967,229 tri^u mpi tuong duong vai 2.8% GDP cua An Dp vi thi tniong von khoang 57,6 tJ USD.
" Understandmg corporate responsibility, p,5.
'^ http://blog.ficci.coni/about.
32
Nghien ciru An Dp vd Chdu A. Sd 05 - 2014 ddng vai trd thuc hien xiic tien cac van dd
trach nhiem xa hpi ciia doanh nghiep bang each khuyen khich tranh luan, kdt ndi thdng diep cua cac doanh nghiep vdi nhau trong dau tu cac van de xa hdi. Kdt qua la cac doanh nghiep da dong gdp den mirc tdi da lgi nhuan thu dugc tir kinh doanh vao dau tu cho xa hdi, dac biet la khu vuc ndng thdn (Di cdi cdch khu vuc ndng thdn, Gandhi da thuc hiin mdt cdng trinh nghiin cuu di ndm duac tdng quan ve thuc trgng cdc thdn ldng, xem xet sir tdn bgo vd nhirng tinh tiit thdng khd bao gdm nhirng trgng thdi thodi hda cua eude sdng ndi ehung.
Tren ca sd dd, Gandhi bdt ddu chinh li ede thdn xdm, lap trudng hpc vd benh vien, khuyin khich chu ldng xod bd nhitng viec hit ndt nhu phdn biit tiin ddn, bdt phu nir mang khdn che vd dp ehi hp/^ Hien nay, FICCI vin la tieng ndi ciia doanh nghiep An Dp. Tinh din nam 2012, td chiic nay da thu blit sir tham gia cua 2.500.000 doanh nghiep thudc ca khu vuc kinh td tu nhan va khu vuc kinh te cdng, bao gdm ca doanh nghiep nhd va cac cdng ty da qudc. Tir khi thanh lap cho din nay, FICCI da cung cap mpt ndn tang cho viec xay dung su ddng thuan giiia doanh nghiep va xa hdi, la cau ndi giiia doanh nghiep An Dp vdi doanh nghiep, td chiic trdn the gidi ve van de xa hdi. Dd thuc hidn chiic nang ciia minh, FICCI da thanh lap cac td chiic gpi la Hpi dong phat trien xa hdi (DSC) nham dam bao su tham gia cua doanh nghiep trong phat tridn xa hdi va cung cap mdt ca sd the
ehe cho cac boat ddng xa hdi cua khu vuc doanh nghiep.
Mac dil trong thdi gian nay, van de trach nhiem xa hgi chua the che boa, nhung Chinh phu An Dp rat quan tam den viec dieu tra nam bat thdng tin vd tir nhung cupe dieu tra xa hpi. Tir nam 2000 trd di, cac cudc didu tra tdng the ve trach nhiem xa hpi da dugc tien hanh, dang chii y la cac cugc dieu trong nam 2001 va nam 2002 bdi Quy Cong ddng doanh nghiep TERI- Europe'"'. Mdt cudc dieu tra tien hanh nam 2002 tren toan lanh thd An Dp dua tren su hgp tac cua FICCI, UNDP, BC va PWC.
Cudc khao sat keo dai trong hai nam 2007- 2008 tren 500 doanh nghiep ldn nhat d An Do. Nhiing thong tin nay rat quan trpng de An Dp dieu chinh chinh sach kinh doanh.
Chinh phii An Dp da khuyen khich doanh nghiep cung cap mpt md! trudng lam viec an toan, ve sinh va thirc hien cac boat ddng nhan dao. Dac biet doanh nghiep dugc khuyen khich tiep can dao tao ngudi lao dpng phat trien cac ky nang can thiet de thang tien nghe nghiep, tren co sd binh dang va khdng phan biet ddi xu. Chinh phu con khuyen khich doanh nghiep duy tri tu do lap hpi va cdng nhan hieu qua cita quyen thuang lugng tap the lao dpng. Ben canh dd, Chinh phii nghiem cam sir dung lao dgng tre em hoac lao ddng cudng biic va cung cap va duy tri binh dang co hpi ma khdng CO su phan biet tren bat ky ca sd
'^ R,N. Iyer: The Moral and Political Thought of
Mahatma Gandhi, New York 1973. '•* http://www.teriin.org/index.php.
trong viec tuyen dung va trong viec lam'^
Chinh phu An Do rat coi trong cong tac tuyen truyen trach nhiem xa hoi cua doanh nghiep, dac biet la nhirng doanh nghiep khi mai thanh lap. Vi du nhu mo iku cu6n s6 tay trach nhiem xa hoi ciia doanh nghiep dugc in hanh boi PWC India, dugc phat khong cho chu doanh nghiep khi moi khoi nghiep co ghi: "An Do hien nay Id mdt quoc gia tdn tgi vd sd mdu thudn. Mdt mat, ddt nudc da phdt trien vd trd thdnh mdt trong nhiing nen kinh te ldn, ddng vai trd ngdy cdng quan trgng trong trdt tu the gidi mdi ndi Mat khdc. An Do vdn la noi cd so luong ldm nhihig ngudi sdng trong tinh trang ddi ngheo ciing cue (ngay cd khi ty le ngudi ngheo da gidm) vd Id qudc gia cd lugng tre em suy dinh duang ldn nhdt. An Do ndi len nhu mdt qudc gia cd chi do phdn phdi khdng ddng deu cua cdc lgi ich cd dugc tir su tdng trudng"'^. Nhiing dong nay nhu ngu y mgt ky vgng tu Chinh phu cung nhu xa hgi vao nhiing n6 luc cam kSt ciia doanh nghiep trong thuc hien trach nhiem xa hgi etia minh.
Cho den nam 2012, cac doanh nghiep An Do thuc hien trach nhiem xa hgi mot each tu phat, thieu su minh bach, trong khi do An Do vin la nuoc di diu vS nhiing vin de ve xa hgi nhu ngheo doi, phan biet d6i xu, lao dgng tre em, boc lot lao dgng nu.
Mgt sir that nua duong nhu vo ly 6 dit nuoc n4y la viec t6n tai tinh trang sii dung
tre em dang bao dgng'^. Hon liic nao het, vin ik trach nhiem xa hgi cua doanh nghiep o An Do cin phai chin chinh. Do la ly do tai sao trong nam 2013 An Do da co Luat kinh doanh moi thay the cho cac Luat truac do nhu Dao luat Hgp dong An Do nam 1972, hien nay van con hieu luc. Luat cong ty An Do thong qua vao nam 1956, da siia doi bon lan ke tir nam 2000, Luat thanh toan tien luong 1965, Luat ti6n thuong nam 1972, Dao Luat bao ve nguod tieu dimg nam 1986... Tuy nhien nhimg luat nay khflng con phii hgp vai hoan canh kinh te xa hpi hien nay.
Du luat kinh doanh moi a An Do yeu cau cac doanh nghiSp danh it nhit 2% lai rong cua cong ty vao thuc hien trac nhiem xa hgi cua doanh nghiep. Day la miic ma cac doanh nghiep phai dong gop d8 thuc hien nghia vu mai ve xa hgi va moi truong.
Theo du luat nay, niu cac chi phi diu tu cho giao due, ch6ng ngheo doi, diy manh quyen phu nu ho?c cac hoat dgng xa hgi ciia doanh nghiep khong cham miic 2% lai goc eua doanh nghiSp thi se phai giai thich cong khai. NSu doanh nghiep bj phap hien vi pham se bi phat tir 900 d6n 46.000 USD'*
Viec dua ra Du luat niy nhim m\ic dich lam cho doanh nghiep thitc hien trach nhiem xa hgi ngay cang chuyen nghi?p
Corporate Social Responsibility, For the use of Members of Parliament, Reference note No 11 /RN/Ref./2013,p.6.
PWC India, Handbook on Corporate Social Responsibility tn India 2013.
Katie Hunt, "The 10 worst countries for child labor", CNN, October 15,2013.
" Kordani Report Series, The 2% CSR Clause: New Requirements for Companies in India, Kordant Philanthropy Advisors 20I3.p.2.
34
Nghien ciru An Dp vd Chdu A. Sd 05 - 2014
hon'^. NSm 2014, Du luat nay trudc tien dugc ap dung cho ban 800.000 cdng tj- d An Dp, trong do cd han 8.000 cdng ty niem yet cdng khai va cac cdng ty da qudc gia. Udc tinh se cd han 2.500 cdng ty d An Dp phai ap dung va cac khoan trich ra se dat 2 ty USD dd chi cho vide dSu thu thuc hien trach nhiem xa hdi cua doanh nghiep d cac dia phuang. Trudc mat, tdi thidu la 6.000 cdng ty An Dp se dugc ydu cau dd thuc hidn.
De minh bach trong hoat ddng kinh doanh ciing nhu thuc hidn trach nhiem xa hdi ciia doanh nghidp, Du luat nay cdn yeu cau doanh nghidp phai cdng khai chidn luge kinh doanh ro rang, trong do phai the hidn su cam ket thuc hidn trach nhiem xa hdi. Chinh phii ydu cau doanh nghiep xay dung chidn luge kinh doanh phai cap ddn sii menh va vai trd ciia doanh nghiep trong viec dap iing cac chuang trinh nghi sir ve phat tridn ben viing, chien luge kinh doanh phai bao dam phat tridn kinh td gan lien vdi tiln bd x£i hgi va bao vd mdi trudng.
Du luat nay cdn quy dinh Hdi ddng quan tri ciia doanh nghidp se phai cu ra mot liy ban phu trach van dd trach nhiem xa hdi boat ddng ddc lap va phai bao cao tinh hinh thuc hien trach nhidm xa hgi hang nam mgt each cdng khai. Cac ITnh vuc ma doanh nghiep dau tu trong thuc hien trach nhiem x§ hdi dugc quy dinh ro trong Muc VII trong Du luat nay. Nhiing ITnh vuc ma doanh nghiep phai cd nghia vu dau tu do la:
- Xda bdn eung vd ngheo ddi;
- Thitc day gido due;
Thue ddy binh ddng gidi vd trao quyin cho phu nir;
- Gidm ty li tir vong tre em, cdi thiin sire khde bd me;
- Chdng HIV, AIDS, sdt ret vd cdc binh khdc;
' Ddm bdo mdi trudng bin virng;
- Ndng cao ky ndng nghi nghiip;
- Thuc hien cdc du dn kinh doanh xd hdi;
- Ddng gdp vdo Quy Ciru trg Qudc gia eua Thd tudng Chinh phu, cdc quy khdc do Trung ucmg qudn ly hodc cua chinh quyen cde bang qudn ly di ddu tu phdt triin kinh te xd hdi, ciru trg vd kinh phi cho phuc lgi cho cdc ddi tugng ngheo ddi, cde bd lgc, ede ldp hpc cd ea sd vdt ehdt ngheo ndn, cdc ddn tdc thieu sd vd phu nir theo lieh trinh ciing nhu nhirng vdn di khde dugc quy dinh^° Nhu vay, trach nhidm xa hgi ciia doanh nghiep d An Dp tir nam 2013 se sang mgt giai doan mdi vdi vai tri su can thiep manh hem tu phia chinh phii.
Mdt vdi suy nghi: Tir thuc te d An Dp cho thay, trach nhidm xa hpi cua doanh nghiep trudc khi dugc the che hda, nd hien didn nhu nhiing hoat dpng tu thien dugc thdi thuc bdi nidm tin tdn giao, nhung truyen thdng lau ddi ciia dan tdc An Dp.
Viec the chd hda thanh luat de tao hanh
" Kordant Report Series , The 2% CSR Clause: New Requirements for Companies in India, Kordant Philanthropy Advisors 2013, p.5.
'" Kordant Report Series, The 2% CSR Ctau.se A'eif Requirements for Companies in India, Kordant Philanthropy Advisors 2013 p.2.
lanh phap ly ro rang, minh bach nham tranh viec cac doanh nghiep lgi dung trach nhi^m xa hdi dk thuc hien nhung hanh vi sai trai.
Trach nhiem xa hdi ciia doanh nghidp khdng phai la viec rieng ciia tung doanh nghiep, ma la su phdi hgp doanh nghiep vdi Nha nudc va toan xa hdi. Doanh nghiep thuc hien trach nhiem xa hpi la dieu bat budc, dugc rang budc bdi luat phap chu khdng mang tinh tu giac "manh ai nay lam"
nhu d mdt sd n u d c khac. Trong khi luat phap bat budc doanh nghidp phai thuc hidn trach nhiem xa hgi thi Nha n u d c va xa hdi phai cd trach nhiem ddi vdi doanh nghidp.
Ben canh yeu td phap ly, vide thidt lap mpt cudc van ddng doanh nghidp thuc hien trach nhiem xa hgi la didu rit c ^ thiSt, bdi suy cho Cling trach nhidm xa hgi ciia doanh nghiep dich thuc phai vugt ra ngoai pham vi kinh t§ va luat phap. Mdt doanh nghidp tao ra cua cai vat chat cho xa hdi, thuc hien nghidm chinh nhung quy dinh ciia phap luat trong san xuat kinh doanh, chua th6 gpi la da thuc hien trach nhidm xa hdi cua doanh nghiep. Do do, dd doanh nghiep thuc hien trach nhiem dao diic, trach nhidm tii thidn thi nhat thiet phai tuyen truydn, van ddng dd khdi day tinh tu giac cua doanh nghidp.
Tai lieu tham khao
1. Kordant Report Series, The 2% CSR Clause: New Requirements for Companies in India, Kordant Philanthropy Advisors 2013, p.2.
2. Corporate Social Responsibility, For the use of Members of Parliament, Reference note, No. 11/RN/Ref./2013, p.6.
3. PWC India, Handbook on Corporate Social Responsibility in India 2013.
4. Katie Hunt, "The 10 worst countries for child labor", CNN, October 15, 2013.
5. Ministry of Corporate Affairs, Corporate Social Responsibility Voluntary Guidelines 2009, India.
6. Richa Gautam and Anju Singh, Corporate Social Responsibility Practices in India: A Study of Top 500 Companies, Global Business and Management Research: An International Journal, p.6.
7. Chahoud, Dr. Tatjana; Johannes Emmeriing, Dorothea Kolb, Iris Kubina, Gordon Repinski, Catarina Schlager (2007).
Corporate Social and Environmental Responsibility in India - Assessing the UN Global Compact's Role,
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