企业社会责任报告背后的驱动力 [3]
论文作者:英语论文论文属性:论文指导登出时间:2015-09-02编辑:Karlie点击率:16655
论文字数:4553论文编号:org201508311626076982语种:英语 English地区:美国价格:免费论文
关键词:Corporate SocialResponsibilityfinancial performanceCSR
摘要:本论文主要论述了企业社会责任报告背后的驱动力,分为三个部分分别探讨了什么是企业社会责任,企业社会责任背后的驱动力和企业社会责任报告。
and other terms like corporate social performance (CSP), citizenship or sustainable responsible business have been used interchangeably as synonyms. The main idea of CSR is that it includes public interest into corporate decision making, simultaneously implicating a shift in the corporation's focus from merely shareholders to stakeholders. The term 'stakeholder', referring to 'those groups without whose support the organization would cease to exist', has been used for the first time in 1963 during an internal memorandum at the Stanford Research institute (Freeman and Reed, 1983, p. 89). The stakeholder concept indicates that there are other groups to whom the corporation is responsible in addition to stockholders. These are groups that are directly or indirectly affected by the corporation's actions. According to this theory, a corporation should be used as a mechanism to coordinate stakeholders' interests, instead of just maximizing the profit of its shareholders. The stakeholder theory has been shaped and further developed in the 1980s under the influence of the American philosopher and professor R. Edward Freeman [1] .
In line with the view that the corporation's responsibilities lie with its stakeholders rather than its shareholders, the notion of CSR is build upon the triple-P bottom line theory which was introduced by John Elkington in the 1970s: people, planet and profit. According to this theory a corporation is a value-adding entity whose success can be measured by its economic (profit), ecological (planet) and social (people) performance. The economic aspect relates to the value creation through the production of goods and services, and the creation of employment. The ecological aspect concerns the corporation's effect on the natural environment. Finally, the social aspect refers to the effect on human beings, both inside and outside the corporation (Graafland et al, 2004).
There are many definitions of CSR in circulation. The wide range of definitions can be explained from the fact that CSR reporting is voluntary and is not supported by generally accepted reporting standards that provide a uniform definition. According to Baker [2] however, definitions of CSR that have been framed by different organizations have a fair amount in common. The following diagram illustrates the interaction between a business and society.
In his diagram Baker distinguishes between the inner and the outer circle. The inner circle captures the quality of management, both in terms of people and processes, while the outer circle demonstrates the nature and quantity of the corporation's impact on society in the various areas .
In our paper we will depart from the definition of the European Commission: 'CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis'.
2.0企业社会责任背后的动机Divers and motives behind CSR
More and more companies throughout the world report information not only about their economic performance, but also about their social- and environmental performance. The drivers for CSR do not operate in isolation and different companies may have different motivations. Various drivers may also be stronger in different industries than others. There are not only economic-, but also social and political drivers and a move to ad
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