摘要:(社会责任)SRC论文已经是留学生论文中的一个热点话题,社会责任是一种道德或意识形态的理论,它是一种实体,不论政府,公司,社会组织或是个人都有社会责任。这个责任可以是“消极的”----它是一种不关心的责任 (反对者的立场),它也可以是“积极的”----指人们有责任采取行动(积极者的立场)。
o be given to the winners of each stakeholder category and to the Top Ten Best Corporate Citizens.
(Sunday Times, 2008)
2.1 Code of conduct
A statement and description of required behaviours, responsibilities, and actions expected of employees of an organization or of members of a professional body. A code of conduct usually focuses on ethical and socially responsible issues and applies to individuals, providing guidance on how to act in cases of doubt or confusion. In simple it's a set of rules to guide behaviour and decisions. (B-Net Business Dictionary, 2008)
2.2 Stakeholders and Business responsibilities towards them
A company has responsibilities to a wide range of interested parties, people who have a 'stake' in what the company does. A company's 'stakeholders' so defined include not only its customers, owners, workforce, suppliers and their families, but also those living near its sites, as well as special interest groups, and of course society as a whole, including society in its role as 'steward' of the environment.
(Times Newspapers Ltd and MBA Publishing Ltd, 2008)
In terms of understanding the objectives of a business or other organisation, there are two traditional views.
1. The Shareholder Concept
In the theory of accounting and finance, it is assumed that the objective of the business is to maximise the value of a company. Put simply, this means that the managers of a business should create as much wealth as possible for the shareholders. Given this objective, any financing or investment decision that is expected to improve the value of the shareholder's stake in the business is acceptable. In short, the objective for managers running a business should be profit maximisation, both in the short and long-term.
2. The Stakeholder Concept
In recent years, a wider variety of goals have been suggested for a business. These include the traditional objective of profit maximisation (in other words - the shareholder concept has not been abandoned). However, they also include goals relating to earnings per share, total sales, numbers employed, measures of employee welfare, manager satisfaction, environmental protection and many others.
A major reason for increasing adoption of a Stakeholder Concept in setting business objectives is the recognition that businesses are affected by the 'environment' in which they operate. Businesses come into regular contact with customers, suppliers, government agencies, families of employees, special interest groups. (Tutor2u, 2007)
Therefore stake holders can be categorized as internal and external.
Internal stakeholders
Shareholders
Employees
Management
External stakeholders
Consumers
Suppliers
Creditors
Competitors
Community
Shareholders are important to the business, because they have a primary stake in the business. Organization's responsibilities towards the stakeholders are: to provide professional management, fair returns on their investment, disclose relevant information, protect shareholders assets etc.
The organizations responsibility towards employees are improving working conditions, maintaining open and honest communic
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