1、外文文献翻译原文CORPORATESOCIALRESPONSIBILITYEXPLORINGSTAKEHOLDERRELATIONSHIPSANDPROGRAMMEREPORTINGACROSSLEADINGFTSECOMPANIESAUTHORSIMONKNOXSTANMAKLANPAULFRENCHINTRODUCTIONATARECENTCONFERENCEINLONDONTHECEOOFSUSTAINABILITY,AWIDELYRESPECTEDAUTHORITYONCORPORATESOCIALRESPONSIBILITYCSR,OFFEREDASTARKCRITIQUEOFMAN
2、AGEMENTPRACTICESONTHEONEHAND,HISRESEARCHSUGGESTSTHATTHENUMBEROFFIRMSENGAGEDINSOCIALREPORTINGISINCREASING,ASISTHEAVERAGELENGTHOFTHEIRREPORTSHOWEVER,DESPITEAWIDENINGRECOGNITIONAMONGBUSINESSLEADERSOFTHENEEDTOACCEPTABROADERRESPONSIBILITYTHANSHORTTERMPROFITS,HECONCLUDESTHATTHEQUALITYOFTHEIRCSRREPORTINGHA
3、SHARDLYIMPROVEDINTHELASTFIVEYEARSELKINGTON,2003ATTHESAMECONFERENCE,SIMONZADEKOFACCOUNTABILITYARGUESTHATNEITHERTHESECSRPROGRAMMESNORTHEIRREPORTINGPROCEDURESHAVEASIGNIFICANTIMPACTONBUSINESSDECISIONMAKINGZADEK,2002WEREPORTONAQUANTITATIVESTUDYOFCSRREPORTINGAMONGANUMBEROFLEADINGFTSECOMPANIESTHETOP150FTSE
4、4GOOD1COMPANIESTOEXPLORETHENATUREANDSCOPEOFTHEIRCSRSTAKEHOLDERRELATIONSHIPSANDREPORTINGTHESTUDYTESTSSIXHYPOTHESESBASEDUPONAFRAMEWORKFORUNDERSTANDINGCSRPRACTICESWHICHWEDEVELOPEDTHROUGHANEXPLORATORYSTUDYMAKLANANDKNOX,2003WECONCLUDETHATONLYTHEBIGGESTOFTHESEFTSECOMPANIES,PARTICULARLYEXTRACTIONCOMPANIESA
5、NDTELECOMS,CANCLAIMTOIDENTIFY,PRIORITISEANDCOMMUNICATEWITHTHEIRCSRSTAKEHOLDERSHOWEVER,THEMAJORITYARENOWREPORTINGDETAILSOFTHESOCIALOUTCOMESLINKEDTOTHEIRCSRPROGRAMMESBUTTHEREPORTINGOFBUSINESSOUTCOMESISLIMITEDTOTHELARGESTOFFTSECOMPANIESWETHENDISCUSSTHEMANAGEMENTISSUESWHICHNEEDTOBERESOLVEDIFTHEGENERALPE
6、RCEPTIONOFCSRISTOCHANGEFROMBEINGREGARDEDMAINLYASANEXPENSIVEEXERCISEINCOMPLIANCEANDREPORTINGTOANIMPORTANTCONTRIBUTOROFSUSTAINABLEBUSINESSDEVELOPMENTFINALLY,WEHIGHLIGHTTHELIMITATIONSOFOURSTUDYANDMAKESUGGESTIONSFORFUTURERESEARCHINTHENEXTSECTION,WEEXPLORETHEGROWINGIMPACTOFCSRONBUSINESSASVIEWEDBYDIFFERIN
7、GINTERESTGROUPSTHEGROWINGIMPACTOFCORPORATERESPONSIBILITYONBUSINESSESOVER30YEARSAGO,MILTONFRIEDMANWROTEINTHENEWYORKTIMESTHATTHESOCIALRESPONSIBILITYOFABUSINESSWASTOINCREASEITSPROFITSANYDIVERSIONOFCOMPANYRESOURCESTOSOCIALPROGRAMMES,CHARITYANDOTHERNONPROFITGENERATINGACTIVITIES,THENOBELLAUREATEARGUES,REP
8、RESENTSATAXONCONSUMERSANDINVESTORSFRIEDMAN,1970SUCHATAXREDUCESSOCIETYSTOTALWEALTHANDSATISFACTIONHISPOSITION,BASEDUPONSOUNDFREEMARKETIDEOLOGY,HASCOMEUNDERINCREASINGATTACKSINCETIMEOFWRITINGANDCANNOLONGERPROVIDETHEBUSINESSLEADERWITHANERUDITEMEANSOFAVOIDINGTHEISSUECORPORATESOCIALRESPONSIBILITYCSRISSOMET
9、HINGTHATEVERYBOARDMUSTNOWADDRESSINSOMEFORMIRONICALLY,ITISARGUABLYTHETRIUMPHOFFREEMARKETIDEOLOGYOVERREGULATEDECONOMIESWHICHHASFOISTEDNEWRESPONSIBILITIESONINCREASINGLYPOWERFULMULTINATIONALSCOMPANIESGLOBALISATIONSTRATEGIESPROVIDEBUSINESSESWITHUNPRECEDENTEDACCESSTOMARKETSANDEVERLOWERPRODUCTIONCOSTSDAYAN
10、DMONTGOMERY,1999,ITHASALSOBROUGHTCLOSERTOREALITYTHECONCEPTOFTHEGLOBALVILLAGEFIRSTDISCUSSEDINTHE1980SBYLEVITT1983BUSINESSPRACTICES,EVENTHOSECONDUCTEDAVERYLONGWAYFROMTHEIRHOMEMARKETS,CANBESUBJECTTOINTENSESCRUTINYANDCOMMENTBYCUSTOMERS,EMPLOYEES,SUPPLIERS,SHAREHOLDERSANDGOVERNMENTS,ASWELLASOTHERGROUPSUP
11、ONWHOSESUPPORTTHEBUSINESSRELIESGOOGINSANDROCHIN,2000ONESUCHGROUP,NONGOVERNMENTALORGANISATIONSNGOS,HAVEBECOMEMOREANDMOREPOWERFULINRECENTYEARS,CALLINGBUSINESSTOACCOUNTFORPOLICIESINTHEAREASOFFAIRTRADE,HUMANRIGHTS,WORKERSRIGHTS,ENVIRONMENTALIMPACT,FINANCIALPROBITYANDCORPORATEGOVERNANCEINANEVERMORECYNICA
12、LWORLD,WHERESOCIETYISMUCHLESSINCLINEDTOTRUSTTHEIRGOVERNMENTSANDBUSINESSES,NGOSRETAINHIGHLEVELSOFTRUSTACROSSABROADSPECTRUMOFSOCIETYWHILSTITISTRUETHATINCERTAINCIRCUMSTANCESPOWERFULMULTINATIONALCOMPANIESCANIMPOSETRADINGCONDITIONSONTHELESSPOWERFUL,SUCHASNONUNIONIZEDWORKERS,COMMODITYPRODUCERSINDEVELOPING
13、COUNTRIESANDTHIRDWORLDLABOURERSKLEIN,1999,THEIDEATHATMODERNCOMPANIESMUSTCOMMITTHEMSELVESTOEFFECTIVELYADDRESSPOVERTYANDENVIRONMENTALDEGRADATIONMUSTSURELYBEANOVERSTATEMENTTHISDISCUSSIONBETWEENADVOCATESOFMILTONFRIEDMANSPOSITIONLIMITINGRESPONSIBILITYTOMAXIMISINGPROFITANDNGOACTIVISTSWHOREGARDFIRMSBEINGPR
14、IMARILYINSTRUMENTSOFSOCIALPOLICYREPRESENTSTHEEXTREMEENDSOFTHEDEBATEMANYACADEMICSWRITINGINTHEFIELDOFCSRARECOGNIZANTOFTHESEEXTREMESANDSEEKTOESTABLISHAMIDDLEGROUNDWOOD1991SUGGESTSTHATTHEPUBLICRESPONSIBILITYOFBUSINESSISDIVIDEDINTOAREASOFSOCIALINVOLVEMENTDIRECTLYRELATEDTOTHEIRBUSINESSACTIVITIESANDCOMPETE
15、NCIES,WITHSECONDARYAREASOFINVOLVEMENTRELATINGTOITSPRIMARYACTIVITIESFOREXAMPLE,ANAUTOMAKERMIGHTREASONABLYBEEXPECTEDTODEALWITHVEHICLESAFETYANDTHEENVIRONMENTBUTNOTLOWINCOMEHOUSINGORADULTILLITERACYCLARKSONSLONGTERMSTUDYOFCORPORATEBEHAVIOURCLARKSON,1995INDICATESTHATCOMPANIESDEALWITHSTAKEHOLDERS,NOTSOCIET
16、Y,ANDTHATCSRMUSTDISTINGUISHBETWEENSTAKEHOLDERNEEDSANDSOCIALISSUESMANAGERSCANADDRESSSTAKEHOLDERREQUIREMENTSBUTNOTABSTRACTSOCIALPOLICYCARROLL1979,1991SUGGESTSCORPORATERESPONSIBILITYHASDIFFERENTLAYERSECONOMIC,LEGAL,ETHICALANDDISCRETIONARYCATEGORIESOFBUSINESSPERFORMANCEANDTHOSEBUSINESSLEADERSMUSTDECIDET
17、HELAYERATWHICHTHEYCHOOSETOOPERATESIMILARLY,THEUKGOVERNMENTWISHESTOESTABLISHAMIDDLEGROUNDINTHISDEBATE,WITHTHEPRIMEMINISTERSUGGESTINGTHAT,WEMUSTENSURETHATECONOMICGROWTHCONTRIBUTESTOOURQUALITYOFLIFE,RATHERTHANDEGRADINGITANDWECANALLSHARETHEBENEFITSDTI,2001FINALLY,ALTHOUGHBUSINESSLEADERSTHEMSELVESACKNOWL
18、EDGETHATTHEIRFIRMSARESOCIALLYCREATEDANDLICENSED,MOSTWOULDARGUETHEYWERECREATEDPRIMARILYASECONOMICAGENTSTOPROVIDETHEGOODSANDSERVICESSOCIETYWANTSATTHERIGHTPRICE,QUALITYANDAVAILABILITYASSUCH,THEIRFIRMSCOMPETENCIESAREBUILTAROUNDTHEIRCOMMERCIALACTIVITIESANDTHEYHAVEVERYLIMITEDEXPERTISEADDRESSINGCOMPLEXSOCI
19、ALANDECONOMICPROBLEMSASANEXAMPLETOILLUSTRATETHISPOINT,WEARGUETHATWHILEONETHOUSANDSOFTWAREFIRMSTACKLINGGLOBALPOVERTYTHROUGHAMYRIADOFSMALLINITIATIVESISLAUDABLE,ITISLIKELYTOBEINEFFECTIVEARGUABLY,ITWOULDBEMOREEFFECTIVEANDEFFICIENTFORGOVERNMENTSTOTAXTHESEFIRMSANDGIVETHEMONEYTOMULTINATIONALAGENCIESTHATARE
20、COMPETENTINTHEFIELDINESTABLISHINGTHESCOPEOFOURRESEARCH,WESOUGHTTOIDENTIFYRECEIVEDWISDOMABOUTCSRACTIVITIESINGENERAL,ANDTHEIMPACTOFTHESEACTIVITIESACROSSSTAKEHOLDERSREGARDINGBUSINESSANDSOCIALOUTCOMESINPARTICULARINBOTHCASES,WEFINDTHEARGUMENTSPRESENTEDANDCLAIMSMADEABOUTTHEPOSITIVEIMPACTOFCSRONTHEBUSINESS
21、ANDKEYSTAKEHOLDERSTOBEHIGHLYASSUMPTIVEANDLACKINGINEMPIRICISMTHESEASSUMPTIONSAREPRESENTEDNEXTANDOURQUESTIONINGOFTHESEBELIEFSFORMSTHEBACKGROUNDTOOURRESEARCHOBJECTIVESASSERTIONSANDBELIEFSABOUTTHEIMPACTOFCSRPROGRAMMESINREVIEWINGTHEARGUMENTSTHATYOUDOWELLBYDOINGGOOD,WECANREADILYIDENTIFYFIVECOMMONLYHELDBEL
22、IEFSWHICHSEEMTOBELARGELYANECDOTALAND,ASSUCH,HIGHLYQUESTIONABLECONSUMERPREFERENCESWILLINCREASINGLYFAVOURPRODUCTSANDSERVICESFROMSOCIALLYRESPONSIBLE,TRANSPARENTANDTRUSTWORTHYFIRMSMITCHELL,2001WILMOTT,2001THEASSERTIONTHATCONSUMERBEHAVIOURWILLSHIFTTOREWARDSOCIALRESPONSIBILITYISGROUNDEDINSURVEYSOFATTITUDE
23、SANDTRADEOFFANALYSIS,NOTOBSERVEDBEHAVIOURATTITUDEBEHAVIOURCORRESPONDENCESEEMSTOLACKEMPIRICALGROUNDINGANDISNOTOBVIOUSLYEVIDENTWHENRESEARCHEDKNOXANDWALKER,2001,2003INVESTORSWILLINCREASINGLYFAVOURRESPONSIBLECOMPANIESANDIRRESPONSIBLECOMPANIESWILLFINDTHEIRCOSTOFBORROWINGRISESACCOUNTABILITY,2002ZADEK2002A
24、CKNOWLEDGESTHATONLY4OFTHETOTALFUNDSAVAILABLEFORSTOCKMARKETINVESTMENTAREGOVERNEDBYCSRPRINCIPLES,THEREFORE,MOSTFIRMSJUDGEDNOTTOBESOCIALLYRESPONSIBLESTILLHAVEFULLACCESSTOEQUITYFUNDINGHOWEVER,MORERECENTDATASUGGESTSTHATTHEMUCHANTICIPATEDINVESTORDEMANDSFORRESPONSIBILITYAREINCREASINGINCSRAWAREENVIRONMENTSS
25、UCHASWESTERNEUROPEANDCANADABARTOLOMEOANDFAMILLARI,2004SIO,2005INEUROPESRIFUNDSGREWINEXCESSOF50IN2004POTENTIALEMPLOYEESWILLBEATTRACTEDONLYTORESPONSIBLECOMPANIESANDOTHERSRISKSKILLSHORTAGESDEPARTMENTOFTRADEANDINDUSTRY,2001CITINGTHE1998MCKINSEYSTUDY,THEWARFORTALENTANDMORIRESEARCHARGUMENTSABOUTCOMPETINGF
26、ORTALENTALSOAPPEARTOBEBASEDUPONSTATEDINTENTIONANDNOTOBSERVEDBEHAVIOURCITEDSTUDIESWERECONCLUDEDDURINGTHELASTLONGPERIODOFUNINTERRUPTEDECONOMICGROWTHANDMAYBECYCLICALTHISLINKBETWEENEMPLOYEEMOTIVATIONS,CUSTOMERRETENTIONANDSHAREHOLDERVALUEHASBEENMADESEPARATELYFROMCSRTHEORYREICHHELD,1996VONHIPPELTHOMKEANDV
27、ONHIPPEL,2002VONHIPPEL1986,1989HASBEENPRESENTINGTHESEARGUMENTSANDCASESTUDIESFOROVER20YEARSWITHOUTREFERENCETOCSRPRACTICESBEINGTRUSTEDBYSTAKEHOLDERSANDPURSUINGSOCIALLYRESPONSIBLEPOLICIESREDUCESRISKSARISINGFROMSAFETYISSUESCONSUMER,EMPLOYEEANDCOMMUNITY,POTENTIALBOYCOTTSANDLOSSOFCORPORATEREPUTATIONCLEARL
28、Y,CONCERNFORSAFETYANDBUILDINGTRUSTISPARAMOUNTTOTHEFIRMSREPUTATIONMANAGEMENTANDFUTURESALESBUTCANNOTBEEXCLUSIVELYASSOCIATEDWITHCSRPOLICIESINFACT,ITISJUSTGOODBUSINESSPRACTICETOPURSUEBOTHWITHVIGOURINESSENCE,WHILETHEABOVEARGUMENTSFORCSRAREINTUITIVELYAPPEALING,MANYRESEARCHERSADMITTHELINKSBETWEENDEVELOPING
29、ASUSTAINABLEBUSINESSSTRATEGYANDTHEIMPLEMENTATIONOFCSRPROGRAMMESAREDIFFICULT,IFNOTIMPOSSIBLE,TOPROVEWOODANDJONES,1995IMPLICATIONSFORTHEORYTHEORYPROVIDESANUMBEROFPOSSIBLEMECHANISMSBYWHICHCSRCANIMPACTBUSINESSOUTCOMESJONES1995OFFERSAGENCYTHEORYANDTRANSACTIONCOSTTOEXPLAINTHATRESPONSIBLEFIRMSWILLBEMORETRU
30、STEDREPUTATIONINFIGURE1ANDHENCEWILLHAVELOWERTRANSACTIONCOSTSFROOMAN1999OUTLINESRESOURCEDEPENDENCYARGUMENTSTOILLUSTRATEHOWIRRESPONSIBLEFIRMSMIGHTFINDCRITICALRESOURCESDENIEDTOTHEMANDMITCHELLETAL1997SUGGESTHOWCOMPANIESCANMANAGECOMPETINGSTAKEHOLDERDEMANDSINTHECONTEXTOFRESOURCEDEPENDENCYMAIGNANANDFERRELL
31、2001ARGUETHATCSRCANBEANELEMENTOFTHEMARKETINGSTRATEGYTHATENHANCESREVENUEOURRESEARCHSUGGESTSTHATMOSTCOMPANIESDONOTSEEMTOHAVEALOCALTHEORYFORLINKINGTHEIRCSRINPUTSTOBUSINESSOUTCOMESBECAUSETHEYDONOTACTIVELYMANAGEASUFFICIENTLYLARGENUMBEROFSTAKEHOLDERSORSETPRIORITIESBETWEENTHEMONLYTHELARGESTFIRMSCOMMUNICATE
32、THEIRCSRPOLICIESEFFECTIVELYITISDIFFICULT,THEREFORE,FORRESEARCHERSTOASCRIBEANYOFTHEABOVETHEORIESAGAINSTCURRENTPRACTICESCLARKSON1995INFERSTHATCOMPANIESATTEMPTTOMANAGESTAKEHOLDERSRATHERTHANSOCIETYINGENERALBUTTHATTHEYDONOTMANAGETHESERELATIONSHIPSWITHANYDEGREEOFSOPHISTICATIONTHEVERYLARGESTCOMPANIES,PARTI
33、CULARLYEXTRACTIONCOMPANIES,SEEMTOBETHEEXCEPTIONANDONECANONLYSPECULATETHATISEITHERBECAUSETHEYAREATTHEVANGUARDOFCSRMANAGEMENTPRACTICEORTHATTHEYFACEIMMEDIATEANDBUSINESSCRITICALCONSEQUENCESFROMINCREASINGSTAKEHOLDERACTIVISMMANAGERIALIMPLICATIONSMANAGERSNEEDTOBEMORETHOROUGHANDSYSTEMATICINTHEIRCSRPRACTICES
34、WHILETHELARGESTOFTHECSRAWAREFIRMSINTHISSTUDYTRYTOLINKCSRWITHBUSINESSANDSOCIALOUTCOMES,ONLYTHEMOSTSOPHISTICATEDCSRPRACTITIONERSMANAGETODOSOTHESEFIRMSAREAMONGSTTHELARGESTFTSE4GOODCOMPANIESANDARECONCENTRATEDININDUSTRIESTHATARESUBJECTTOINTENSESOCIALSCRUTINY,SUCHASEXTRACTIONANDTELECOMMUNICATIONSFORTHESEF
35、IRMS,FIGURE1ISAREASONABLEILLUSTRATIONOFTHEIRCSRPRACTICESWECANSPECULATEWHETHERORNOTTHEBESTCSRPRACTICESWILLSPREADWIDERTHANTHISSELECTGROUPONECOULDARGUETHATTHERESULTSSUGGESTTHATCSRISPRACTICEDSYSTEMATICALLYANDRIGOROUSLYEITHERBYCOMPANIESFACINGBIGSOCIALPRESSUREANDORWHOAREBIGENOUGHTOBEABLETOAFFORDITALTERNAT
36、ELY,ONECOULDSPECULATETHATCSRPRACTICESANDMEASUREMENTWILLDEVELOPFIRSTWITHTHESEFIRMSTHENDIFFUSEMUCHMOREWIDELYASSOCIETYDEMANDSGREATERTRANSPARENCYANDRESPONSIBILITYFROMCOMPANIESFIRMSNEEDTOIDENTIFYALIMITEDSETOFSTAKEHOLDERSWITHWHOMTHEYCANDEVELOPSTRONGRELATIONSHIPSPRIORITIESNEEDTOBEESTABLISHEDBETWEENTHESESTA
37、KEHOLDERSFORFIRMSTOBEABLETOENGAGEWITHTHEMANDTOMANAGETHETRADEOFFSBETWEENTHEMINTHEEVENTOFCONFLICTINGDEMANDSITISUNREASONABLETOEXPECTCOMPANIESTOENGAGEWITHVAGUENOTIONSOFSOCIETYTHEYNEEDTOENGAGEWITHSPECIFICINTERESTGROUPSCLARKSON,1995FOLLOWINGTHISAPPROACHTOIMPROVEDSTAKEHOLDERMANAGEMENT,COMPANIESTHENNEEDTOCO
38、MMUNICATESALIENTINFORMATIONTORELEVANTSTAKEHOLDERS,PARTICULARLYEMPLOYEES,SOCSRINVESTMENTSCANINFLUENCETHEIRATTITUDESANDBEHAVIOURSASTHISPROCESSBECOMESBETTERMANAGEDANDMORETRANSPARENT,ITWILLBEEASIERFORFIRMSTOUNDERSTANDANDMEASURETHEIMPACTOFCSRUPONBUSINESSOUTCOMESSINCEGOVERNMENTSARECONCERNEDTHATTHEBENEFITS
39、OFCSRPRACTICEARESHAREDWITHSMALLANDMEDIUMSIZEDENTERPRISES,THERESULTSOFTHISSTUDYSHOULDCONCERNPOLICYMAKERSCURRENTLY,GOODPRACTICEISENJOYEDBYAVERYSELECTGROUPTHELARGESTFIRMSOFFTSECOMPANIESWHOAREMOSTSOCIALLYAWAREIFSIZEDISCRIMINATESBETWEENSOPHISTICATEDANDEMBRYONICCSRPRACTICE,THENONEMIGHTCONCLUDETHATTHECSRPR
40、ACTICESOFSMALLANDMEDIUMSIZEDENTERPRISES,WHICHREPRESENTTHEVASTMAJORITYOFFIRMS,ARELIKELYTOBEWEAKSOURCEHELEDDJENKINSSMALLBUSINESSCHAMPIONSFORCORPORATESOCIALRESPONSIBILITYJJOURNALOFBUSINESSETHICS2006,67241256译文企业社会责任探讨利益相关者关系和FTSE公司的项目报告简介在最近一次的伦敦会议上，可持续发展的首席执行官，一个在企业社会责任方面（CSR）被广泛尊重的人，对管理实践提出了鲜明的批判。一方面
41、，他的研究表明，越来越多的公司发表关于社会责任的报告，进而增加了他们报告的平均长度。虽然，企业领导需要接受比短期利润更大的责任认知，但他认为在过去五年，他们的企业社会责任报告的质量几乎没有改善（ELKINGTON，2003）。在同一个会议上，西蒙扎德克的问责认为，无论是他们的企业社会责任报告项目还是其报告程序，都会对一个企业的决策产生影响（ZADEK，2002）。我们发布了一个在众多一流的FTSE公司（排名前150的FTSE4GOOD公司）的企业社会责任报告的定量研究，以探讨企业社会责任利益相关者的关系及报告的性质和范围。这项探索研究测试的六个假设，是根据了解的企业社会责任实践的框架而建立的（
42、MAKLANANDKNOX，2003）。我们认为只有最大的那些FTSE公司，尤其是开采业和电信公司，可以声称与他们企业社会责任的利益相关者进行识别、优先和沟通。然而，绝大多数现在详细报告企业社会责任项目的社会成果，仅限于最大的FTSE公司。在此基础上，我们探讨了需要加以解决的管理问题，如果普遍认为企业社会责任是要改变遵守在报告上被视为昂贵的运动，它是一个企业可持续发展的重要因素。最后，我们强调我们研究的局限性，并提出未来研究的建议。在下一节里，我们探讨企业社会责任对不同利益集团的影响效果。社会责任对企业的影响日益增强30多年前，米尔顿弗里德曼在纽约时报上发表文章指出，一个企业的社会责任就是增加
43、利润。任何公司的资源用于社会项目、慈善机构和其他非营利产生的活动，代表消费者和投资者征税（FRIEDMAN，1970）。这样的税收减少了社会总财富和满意度。他是站在健全的自由市场理念的立场上的，从他开始写就已经受到很多的攻击。企业社会责任（CSR）是现在每块模板必须解决的某种形式。讽刺的是，它可以说是在自由市场理念下日益强大的跨国公司强加给公司的在经济调控上的胜利。全球化战略提供了前所未有的市场准入和不断降低的生产成本（DAYANDMONTGOMERY，1999），20世纪80年代莱维特（1983）首先提出了更接近现实的全球村的概念。商业实践，即使是那些从本国市场走了一段很长的路，也会受到消费
44、者、员工、供应商、股东和政府，还有其他对企业所依赖的支持团体的严格的审查和评论（GOOGINSANDROCHIN，2000）。这样一个组织，非政府组织（NGOS），近年来已变得越来越强大，要求企业必须考虑到公平贸易领域的政策、人权、工人权利、环境影响、财务诚信以及公司治理。在一个越来越愤世嫉俗的世界，那里的社会是更倾向于相信他们的政府和企业，非政府组织对此保持高水平的信任。虽然这是事实，在某些情况下较强的跨国公司可以实施较小的贸易条件，如非过会工人，发展中国家的商品生产者和第三世界的劳动者（KLEIN，1999），现代公司必须致力于有效地解决贫困和环境退化的想法肯定是言过其实了。这场辩论集中在
45、米尔顿弗里德曼主张的利润最大化责任限制，非政府组织激进分子则代表了辩论的极端，他们把企业作为社会责任政策的主要手段。许多学者写的关于企业社会责任领域的认识是极端的，并寻求建立一个平衡点WOOD（1999）认为企业的公共责任是分成社会参与的直接与业务活动相关的领域和竞争力，参与中等地区有关其的主要活动。例如，一个汽车制造商可合理预期处理车辆安全和环境，而非低收入家庭的住房或成人文盲。CLARKSON（1995）长期研究公司的行为表明，公司处理的是利益相关者，而不是社会，企业社会责任必须严格区分利益相关者的需求及社会问题；管理者可以解决利益相关者的要求，但不是抽象的社会责任。CARROLL（197
46、9,1991）提出企业责任有不同的层次经济、法律、道德和酌定经营业绩的类别，还有那些企业领导人必须决定他们选择操作的层次。同样，英国政府希望在这次辩论中建立一个平衡点，英国首相建议，“我们必须确保经济增长有助于我们生活的质量，而不是降低它。这样我们都可以分享到好处”（DTI，2001）。最后，虽然企业领导人自己也承认他们的企业是社会创造和“授权”的，而且大多数人认为他们的创建主要是为经济主体提供商品和社会服务要以合适的价格、质量和可用性。因此，他们公司的能力都是围绕着他们的商业活动，他们用非常有限的专业知识解决复杂的社会和经济问题。下面用一个例子来说明这一点，我们认为虽然一家公司倡议，应对全球
47、进行扶贫的这是值得称赞的，但它很可能是无效的。可以说，这将对各国政府从那些公司和跨国公司在当地的机构获取税收更加有效和高效。在确定我们的研究范围时，我们一般试图确定最具智慧的企业社会责任活动，这些活动特别是对利益相关者的商业和社会成果的具有影响。在这两种情况下，我们发现当前的论点，并声称在业务上企业社会责任的积极影响和关键的利益相关者对企业是高度假设性和缺乏经验。在这些假设下，我们对这些的信念构成了我们研究目的的背景。断言和信念对企业社会责任项目的影响回顾争议，即“行善事以成功”，我们可以很容易识别五个常用的信仰，这似乎是轶事，因此，非常值得怀疑1消费者的偏好将越来越青睐对社会负责、透明和可信
48、赖的公司的产品和服务（MITCHELL，2001；WILMOTT，2001）。断言消费者行为将转向以奖励社会责任的态度和权衡分析调查为基础，而不是没有观察到的行为。态度行为的应对似乎缺乏经验，研究时显然不是显而易见的（KNOXANDWALKER，2001,2003）。2投资者将越来越青睐负责的公司，而不负责的公司将会发现他们的贷款成本上升（ACCOUNTABILITY，2002）。ZADEK（2002）认为由于受企业社会责任原则的制约只有资金总额的4可用于股票投资，因此，大多数公司判断不承担社会责任仍然有充分的机会获得股权融资。然而，更多的最新数据表明，对责任期待已久的投资者需求在不断增加“企
49、业社会责任意识的”环境，如西欧和加拿大（BARTOLOMEOANDFAMILLARI，2004；SIO，2005）。2004年，SRI基金在欧洲有超过50的增长。3这将会吸引潜在的雇员只负责公司和其他技术短缺风险（贸易和工业部门，2001引用1998年麦肯锡的研究，“人才的战争”和莫里研究）。关于人才竞争方面的辩论似乎是基于声明的意图和无法观察到的行为。引用研究发现，过去长期不间断的经济增长，可能是周期性的。员工动机、留住客户和股东价值之间的联系已经与企业社会责任理论相分离（REICHHELD，1996）。4与利益相关者参与鼓励创新。DTI案例研究（2001,2002）和香港等（2002）引用了通过公平的供应商政策节约成本和增长收入的例子。冯西佩尔（THOMKEANDVONHIPPEL，2002；VONHIPPEL，1986,1989）一直没有提及企业社会责任的做法在已经提出的这些论点和案例研究中超过20年。5被利益相关者信任和追求社会责任政策，降低了因安全问题（消费者、员工和社区）、潜在的抵制和企业声誉损失所产生的风险。显然，关心安全和建议信任对公司的信誉管理和未来的销售使极其重要的，但不能完全与企业社会责任政策相联系。事实上，这只是良好的商业实践追求和活力。在本质上，尽管上述企业社
