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①根据商务部新闻办公室公布的数据,截至2008年6月13日,共有沃尔玛(中国)投资有限公司等11家企业,当初承诺的捐助尚未到位或未全部到位。这些企业承诺捐款共计1.9545亿元,实际到位1553.453万元。

②2011年6月,中海油与美资合作开发的渤海油田发生漏油事故,造成840平方公里海域受污染。事故发生近半个月后,中海油才做出回应,且态度强硬。

③农夫山泉发起“喝一瓶水,捐一分钱”的公益活动,2009年8月11日被查发现,只有2006年捐赠了500万元,而按其销量计算每年至少要向“阳光工程”助学基金捐款1500万元。可见,实际捐款大大少于最初的承诺。2013年有媒体曝光,在湖北丹江口水库农夫山泉取水点周边,各种生活垃圾焚化物、鱼饲料添加剂以及造船用的金属和油漆都对水质造成严重威胁。然而,农夫山泉厂区人员却声称:水质受影响不大,犹如“米饭中的沙粒”。

④道德伪善是指“个人表面上做出合乎道德的表现,但尽量避免为实际采取道德行为花费成本”。很多学者进行了这方面的研究。一是从不同角度界定道德伪善的概念,如社会心理学和道德心理学(Spiegel,1999;Batson等,2006;Batson,2008);二是从不同理论基础挖掘道德伪善的动机,包括社会学习理论(Bandura,1990;Waston和Teague,2004)、认知失调理论(Festinger,1957;Carpenter和Marshall,2009)、社会影响理论(Latané,1981;Batson等,1999)及双加工理论(Valdesolo和DeSteno,2008;Greene和Paxton,2009);三是研究道德伪善的发生机制,并认为自欺欺人的故意否认策略为道德伪善所必需(Sherman和Gorkln,1980;Fointiat,2004;Naso,2006;McConnell和Brown,2010);四是道德伪善的影响因素,包括个人的自我意识、道德标准(Baston等,1997、1999和2002;Stone,2003;Waston等,2004),认知资源的配置方式和有限性(Valdesolo和DeSteno,2008),社会权力与权力合法性(Lammers等,2010),以及不同群体(Valdesolo和DeSteno,2007)及其社会偏见(Brochu,Gawronski和Esses,2011)等。

⑤在复杂的商业环境中,没有绝对的对与错、善与恶。Fassin和Buelens在善与恶这两种极端的道德状态之间发现了企业的中间道德定位。根据企业承诺与执行水平为企业行为打分,两者分差越大,说明企业越虚伪。该指数表明企业宣传的社会政策与其实际行动之间的相差程度,能够识别企业对待股东、雇员、顾客和供应链其他参与者的政策与实际行为之间的收敛程度。

⑥主动型沟通策略(proactive communication strategy)是指企业把自己定位为CSR活动的积极参与者,在潜在的负面CSR信息散布之前努力传播特定的信息来塑造企业的社会责任形象。

⑦反应型沟通策略(reactive communication strategy)是指企业在其伪善行为被报道之后发布CSR报告来保护自己的形象。这种策略以问题驱动为特征,常常用于应对意外的市场问题。

⑧框架效应是指一个问题两种在逻辑意义上相似的说法会导致不同的决策判断。例如,当消费者感觉某一商品的价格带来的是“损失”,而不是“收益”时,他们就会对价格变得非常敏感。

⑨由《财富》(中文版)联合银则企业管理咨询(上海)有限公司(InnoCSR)制作,旨在向公众提供独立、标准化的评估架构,以衡量在华优秀企业的社会责任披露和沟通表现。