1、外文翻译原文CORPORATESOCIALREPORTINGANDREPUTATIONRISKMANAGEMENT5INTEGRATINGLEGITIMACY,STAKEHOLDERTHEORYANDREPUTATIONLEGITIMACYTHEORYPROPOSESTHATTHEREAREFOURWAYSINWHICHANORGANIZATIONCANOBTAIN,REPAIRORMAINTAINLEGITIMACYSHOULDTHESOCIALCONTRACTBETWEENITSELFANDSOCIETYAND/ORSELECTEDPOWERFULSTAKEHOLDERSBREAKDOWN
2、LINDBLOM199313SEMINALLYDESCRIBEDFOURLEGITIMATINGSTRATEGIES,NAMELY1“CORPORATESOCIALDISCLOSUREMAYBEUSEDTOCOMMUNICATECHANGESINTHECORPORATIONSOUTPUT,METHODS,ANDGOALSWHICHHAVEBEENMADEINRESPONSETOSHIFTSINTHERELEVANTPUBLICSEXPECTATIONS”P132“THEORGANIZATIONATTEMPTSTODEMONSTRATETHEAPPROPRIATENESSOFTHEOUTPUT,
3、METHODS,ANDGOALSTOTHEPUBLICTHROUGHEDUCATIONANDINFORMATIONTHISALTERNATIVEDOESNOTREQUIREACHANGEINBUSINESSPERFORMANCEORINSOCIETALEXPECTATIONBUT,RATHER,REQUIRESONLYACHANGEINPERCEPTION”P143“IDENTIFYINGORGANIZATIONALOUTPUT,METHODS,ANDGOALSWITHTHEPOPULARPERCEPTIONOFWHATISAPPROPRIATEWITHOUTANYATTEMPTATACTUA
4、LCONFORMITYUNDERTHISALTERNATIVEBUSINESSPERFORMANCEDOESNOTCHANGE,NORDOSOCIETALEXPECTATIONSINSTEADTHECORPORATIONATTEMPTSTOASSOCIATEITSELFWITHSYMBOLSHAVINGHIGHLEGITIMATESTATUS”P154“THEORGANIZATIONATTEMPTSTOBRINGPOPULARVIEWSINTOCONFORMITYWITHORGANIZATIONALOUTPUT,METHODS,ANDGOALSHERETHEEMPHASISISONEDUCAT
5、IONANDINFORMATIONUNDERTHISALTERNATIVETHECORPORATIONISNOTMAKINGANDINTERNALADJUSTMENTTOCLOSETHELEGITIMACYGAPBUT,RATHER,SEEKSANADJUSTMENTINSOCIETALEXPECTATION”P16EACHOFTHESEAPPROACHESTOOBTAINING,REPAIRINGORMAINTAININGLEGITIMACYFINDPARALLELSINBENOITSFRAMEWORKWITHTHEPOSSIBLEEXCEPTIONOFTHESTRATEGYOFMORTIF
6、ICATIONIF,HOWEVER,ONEWOULDEXPECTTOSEEAPPEALSFORFORGIVENESSASPARTOFEDUCATINGANDINFORMINGRELEVANTPUBLICSABOUTACTUALCHANGESINPERFORMANCETHENMORTIFICATIONCOULDALSOBESEENTOFITTHELEGITIMACYFRAMEWORKLINKINGTHELEGITIMACYFRAMEWORKMORECLOSELYTOBENIOT,THEFOLLOWINGCONNECTIONSAPPEARTOEXISTEDUCATINGRELEVANTPUBLIC
7、SOFACTUALCHANGESISCOGNATEWITHBENOITSCORRECTIVEACTIONASNOTEDABOVE,MORTIFICATIONCOULDPLAYAPARTINTHISPROCESS,ANDIFITWASINVOKEDCOULDINDICATEAGREATERRECOGNITIONOFADISTURBANCETOTHESOCIALCONTRACTALLOFBENOITSCATEGORIESOFRESPONSESEXCEPTFORCORRECTIVEACTIONCOULDBESEENASAPPROACHESTOCHANGINGPERCEPTIONSBUTNOTBEHA
8、VIORLEGITIMATINGSTRATEGY2THISSUGGESTSTOUSTHATTHEREISPOTENTIALLYAWIDEVARIETYOFWAYSINWHICHTHISPARTICULARSTRATEGYCOULDBEEXPECTEDTOBEUSEDINCSRDISCLOSUREFURTHER,WEWOULDSUGGESTTHATOUTRIGHTDENIALISADIFFERENTTYPEOFRESPONSETOTHATOFEVADINGRESPONSIBILITYORREDUCINGTHEOFFENSIVENESSOFACTIONS/EVENTSTHATCREATEALEGI
9、TIMACY/REPUTATIONPROBLEMINADDITION,DIFFERENTAPPROACHESMAYPROVIDEUSEFULINSIGHTSBACKINTOWHATMAYBEDEDUCEDABOUTORGANIZATIONSRATIONALESFORREPORTINGASWELLASTHEWAYINWHICHORGANIZATIONSREACTTOBREACHESOFTHESOCIALCONTRACTFOREXAMPLE,WEWOULDSUGGESTTHATEVADINGRESPONSIBILITYCOULDBEINFORMEDBYDIFFERENTBELIEFSABOUTCS
10、RTHANREDUCINGTHEOFFENSIVENESSOFWHATISACKNOWLEDGEDASBEINGABREAKDOWNINTHESOCIALCONTRACTTHETHIRDELEMENTINTHELEGITIMACYFRAMEWORKMANIPULATINGPERCEPTION/DEFLECTIONATTENTIONUSINGEMOTIVESYMBOLSISMOSTSTRONGCORRELATEDTOBENOITSSTRATEGIESOFBOLSTERINGANDTRANSCENDENCEBOTHOFWHICHAREAIMEDATREDUCINGOFFENSIVENESSOFAC
11、TIONSFINALLY,CHANGINGEXPECTATIONSOFPERFORMANCEISMOSTCLOSELYLINKEDTOTHESTRATEGIESOFDIFFERENTIATIONANDMINIMIZATIONWHICHAGAINAREPARTOFTHEREPERTOIREOFREDUCINGOFFENSIVENESSTHISSUGGESTSTHATTHEREARERELATIVELYFEWERDISCURSIVESTRATEGIESFORLEGITIMATING/REPUTATIONENHANCEMENTINTHESETWOAREASITIS,THEREFORE,APPAREN
12、TTHATLEGITIMACYTHEORYEXPLANATIONSFORREPORTINGANDBENIOTSSTRATEGIESOFIMAGERESTORATIONARELARGELYCOGNATEBENOITSTYPOLOGY,HOWEVER,APPEARSTOOFFERAFRAMEWORKFORUNDERSTANDINGTHEMEANSBYWHICHLEGITIMACYISBEINGSOUGHT/ACHIEVEDTHISFOCUSONLINGUISTICSTRATEGIES,WEWOULDSUGGEST,MAYBEESPECIALLYAPPEALINGIFANALYSISOFREPORT
13、INGMOVESTOWARDSEXAMININGDISCOURSESRATHERTHANQUANTITATIVEMEASURESOFDISCLOSUREWHEREASMANYLEGITIMACYTHEORYSTUDIESOFTENPROVIDEEVIDENCEOFHOWVOLUMESOFDISCLOSUREDIFFEROVERTIME,BETWEENORGANIZATIONSANDINRESPONSETOPARTICULAREVENTS,SEE,PATTEN,1992,1995DEEGANANDRANKIN,1996BUHR,1998,AREPUTATIONLENSMAYPROVIDEACOM
14、PLEMENTARYUNDERSTANDINGOFTHECONTENTSOFTHOSEDISCLOSURESTHERRMTHESISALSOLINKSTOANDMAYENHANCESTAKEHOLDERTHEORYINBRIEF,STAKEHOLDERTHEORYSUGGESTSTHATDISCLOSURESARE,ATLEASTINPART,LINKEDTOADESIRETOMANAGECERTAINSTAKEHOLDERSGRAYETAL,1996NEUETAL,1998WHOPROVIDERESOURCESTOORGANIZATIONSANDTHUSCANAFFECTTHEIRABILI
15、TYTOOPERATERRMSFOCUSONHOWSUBJECTIVECOLLECTIVEASSESSMENTSOFREPUTATIONASSESSMENTSMADEBYSTAKEHOLDERSDEVELOPMAYALSOSHEDLIGHTONTHEWAYINWHICHORGANIZATIONSINTERACTVIAREPORTINGWITHVARIOUSSTAKEHOLDERSINPARTICULAR,THESTAKEHOLDERLITERATURESEEDONALDSONANDPRESTON,1995SEEKSTOIDENTIFYWHICHSTAKEHOLDERS“COUNT”THEMOS
16、TUSINGAVARIETYOFMECHANISMFOREXAMPLE,USINGRESOURCEDEPENDENCYTHEORYTOIDENTIFYPRIMARYANDSECONDSTAKEHOLDERSORTOIDENTIFYTHOSESTAKEHOLDERSWITHSALIENCE,POWERANDURGENCYSEE,MITCHELLETAL,1997USINGBENIOTSFRAMEWORKTOCATEGORIZECSRREPORTINGDISCLOSURESITMAYBEPOSSIBLETOLINKSTRATEGIESTOPARTICULARSTAKEHOLDERGROUPSIFT
17、HEREWEREPATTERNSINTHESELINKSTHENITISPOSSIBLETHATREPORTINGPRACTICESMAYBEUSEDINDUCTIVELYTODERIVESTAKEHOLDERMAPSAND/ORTYPICALRESPONSESAIMEDATPARTICULARSTAKEHOLDERSINBRIEF,THERRMTHESISAPPEARSTOBESYNERGISTICWITHEXISTINGANALYTICALLENSUSEDINSOCIALACCOUNTINGINADDITION,ITAPPEARSTHATTHERRMTHESISSURFACESADDITI
18、ONALISSUESTHATCOULDBECONSIDEREDWITHINTHECSRREPORTINGLITERATUREFOREXAMPLE,ALEGITIMACYLENSWOULDSUGGESTASHAVEREVIEWERSOFTHISPAPERTHATREPORTINGONYOUROWNPOSITIONINREPUTATIONSTUDIESANDREPORTINGONYOUROWNREPUTATIONSURVEYSWOULDBECOUNTERPRODUCTIVEBECAUSETOMAKEEXPLICITMENTIONOFREPUTATIONCOULDBEPERCEIVEDASAPUBL
19、ICRELATIONSEXERCISEAREPUTATIONEXPLANATIONFORTHIS,INFORMEDBYBENOIT1995ANDROBERTS2003,ISTHATREPUTATIONDISCOURSESCONVEYEDINSHELLS,2002REPORTAREAIMEDAT“THESELF”ANDFOCUSONTHENARCISSISTICMANUFACTUREOFTHEORGANIZATIONIDENTITYFORBEING“GOOD”THISPOINTHASNOT,TOTHEBESTOFOURKNOWLEDGE,BEENSUGGESTEDWITHINTHESOCIALA
20、CCOUNTINGLITERATURE,BUTMAYBEAUSEFULAVENUEOFINVESTIGATIONSUCHAFINDINGALSOSUGGESTSTHATORGANIZATIONBASEDRESEARCHSUCHASTHATADVOCATEDBYADAMS,2002WOULDBEAVALUABLEADDITIONTOALITERATURETHATLARGELYCONCENTRATESONANALYZINGDISCLOSURES6CONCLUDINGCOMMENTSANDFUTURERESEARCHPOSSIBILITIESTHEAIMOFTHISPAPERWASEXPLORATO
21、RYINNATUREWEWISHEDTOSTARTCONSIDERINGIFITISPLAUSIBLETOASSERTTHATCSRREPORTINGISPARTOFRRMPROCESSESUNDERTAKENBYCOMPANIESTHATIS,ITISACKNOWLEDGEDTHERRMCANNOTBEREDUCEDSOLELYTOCSRREPORTINGIFASFOMBRUNANDVANRIEL1997,P10ASSERT,REPUTATIONIS“ACOLLECTIVEREPRESENTATIONOFAFIRMSPASTACTIONSANDRESULTSTHATDESCRIBESTHEF
22、IRMSABILITYTODELIVERVALUEDOUTCOMESTOMULTIPLESTAKEHOLDERS”THENTHISCSRREPORTINGDOESAPPEARTOHAVETHEPOTENTIALTOCREATEREPUTATIONEFFECTSINDEED,AGLIMPSEOFAQUANTIFICATIONOFTHISPROPOSEDCONNECTIONCANBEFOUNDINDEPARTMENTOFTRADEANDINDUSTRY/FORUMFORTHEFUTURE2003WHOREPORTREPUTATIONANDTHEIMPORTANCEOFCSRANDSUSTAINAB
23、ILITYARECLEARLYLINKED,PARTICULARLYINDEVELOPED,HIGHERINCOME,MARKETSBTCOLLECTSRELIABLEATTITUDEDATASICEVERYMONTHFROMTHOUSANDSOFUKCUSTOMERSTHROUGHANINDEPENDENTRESEARCHAGENCYBASEDONEIGHTEENMONTHSTRACKING,BTHASIDENTIFIEDTHATCSRATTITUDEACCOUNTSFORATLEAST25PERCENTOFTHEDIMENSIONSTHATDRIVEBTSCORPORATEREPUTATI
24、ONCORPORATEREPUTATIONISDIRECTLYLINKEDASADRIVEROFCUSTOMERSATISFACTIONTHUSESTABLISHINGADIRECTLINKBETWEENCSRANDCUSTOMERSATISFACTIONNOPAGENUMBERSINREPORTWHILETHELINKASSERTEDABOVEISINTUITIVELYPLAUSIBLE,WHATISLESSCLEARISIFANDIFSO,HOWTHELINKBETWEENRRMANDCSRREPORTINGISOPERATIONALIZEDTHISPAPERSOUGHTTOINVESTI
25、GATETHISCLAIMINTWOWAYSFIRST,ACLOSEREADINGOFTHE2002SHELLCSRREPORTWASCONDUCTEDINORDERTOUNCOVEREVIDENCEOFHOWREPORTINGIMPLICITLYOREXPLICITLYCONSIDERSREPUTATIONAND/ORCOULDBESEENTOBEMOTIVATEDBYREPUTATIONCONCERNSSECOND,THEUSEOFREPUTATIONASAHEURISTICFORUNDERSTANDINGREPORTINGWASLINKEDTOLITERATURESDRAWNFROMSO
26、CIALACCOUNTINGASWELLASFROMTHEIMAGERESTORATIONLITERATUREINBOTHELEMENTSOFTHEINVESTIGATIONTHEREWASEVIDENCETHATCSRREPORTINGCOULDBESEENASINCLUDINGARRMASPECTWHATWASSTRIKING,HOWEVER,ISTHATTHEWAYINWHICHTHISISACHIEVEDISPOTENTIALLYHIGHLYCOMPLEXFURTHER,THISPAPERHASRAISEDANUMBEROFQUESTIONSTOTAKEFORWARDINTERMSOF
27、THEORETICAL/CONCEPTUALDEVELOPMENTWITHINSOCIALACCOUNTING,THEWAYINWHICHTHERRMTHESISMAYDEEPENOURUNDERSTANDINGOFHOWCORPORATIONSACHIEVELEGITIMACYCOULDBEHELPFULIFDEEPHOUSEANDCARTER2005AREFOLLOWED,LEGITIMACYISATERMTHATSHOULDBERESERVEDANDUSEDONLYFORSITUATIONSWHEREORGANIZATIONSDISAPPEARINTHEIRCURRENTFORMTHIS
28、ISNOTTHEWAYTHATLEGITIMACYISCURRENTLYCONCEPTUALIZEDWITHINSOCIALACCOUNTINGANDTONARROWITSFOCUSINTHISWAYWOULDSEEMTOBEPREMATUREANDARADICALDEPARTUREFROMANEXISTINGLITERATUREATTHESAMETIME,ITWOULDALSOBETHECASETHATTHERRMLITERATURECONTAINSSOMEUSEFULINSIGHTSANDHEURISTICSFORTHECSRREPORTINGLITERATUREEVENIFTHISLAN
29、GUAGEHASNOTBEENUSEDVERYMUCHWITHINTHISLITERATUREINPARTICULAR,ANDINADIFFERENTCONTEXT,POWER2003,P6NOTESTHAT“ASTHEMESSYREGULATORYANDMANAGERIALREALITIESUNFOLD,THECATEGORYOF“OPERATIONALRISK”PROVIDESANINSTRUCTIVECASESTUDYOFHOWILLDEFINEDCONCEPTSANDIDEASCANNEVERTHELESSHAVEAPROFOUNDANDTRANSFORMATIVEIMPACTONPR
30、ACTICALAFFAIRS”THEFINDINGSINTHISPAPERECHOTHISOBSERVATIONWHILERRMISILLDEFINEDFROMANACADEMICPERSPECTIVE,ITAPPEARSTOBEONEWAYTOUNDERSTANDASPECTSOFCSRREPORTINGINDEED,INTHEPARTICULARREPORTEXAMINEDITISPLAUSIBLETOSUGGESTTHATRRMPLAYSAROLEINORCHESTRATINGTHENARRATIVEOFTHEREPORTSOMESUGGESTIONSABOUTTHEPOTENTIALO
31、FFUTURERESEARCHFROMARRMINFORMEDPERSPECTIVETHUSEMERGESFROMTHESTUDYONEPOTENTIALLYUSEFULWAYFORWARDWOULDBETOBROADENTHEANALYSISUNDERTAKENINTHISPAPERTOINCLUDEOTHERREPORTSTOSEEIFTHETENTATIVECONCLUSIONSREACHEDHOLDUPWITHALARGERDATASETINTHESAMEVEIN,THEANALYSISCOULDBEENRICHEDTHROUGHTHEINCLUSIONOFOTHERMEDIAPOTE
32、NTIALLYUSEDFORRRM,BEYONDCSRREPORTINGFOREXAMPLE,PRESSRELEASESTOCREATEAMETANARRATIVEABOUTTHEORGANIZATIONANDITSREPUTATIONGIVENTHELITERATUREONREPUTATIONSUGGESTSTHATREPUTATIONCHARACTERISTICSMAYBEUNIQUETOORGANIZATIONSANDTHEIRCIRCUMSTANCES,ABROADENINGOFANALYSISBEYONDONEORGANIZATIONMAYALLOWAMULTITUDEOFAPPRO
33、ACHESTORRMVIACSRREPORTINGTOBEOBSERVEDFOREXAMPLE,IFCSRREPORTINGFROMSEVERALORGANIZATIONSWEREFOUNDTOBETHESAME,ANDIFTHEORGANIZATIONSCOULDBEOBSERVEDTOBEINDIFFERENT“REPUTATIONZONES”14HOWEVERCONCEPTUALIZED,THENRRMMAYBELESSLIKELYTOBEAFACTORINREPORTDESIGNRATHER,SUCHANOUTCOMEWOULDPOINTTOCSRREPORTINGBEINGANISO
34、MORPHICPRACTICEUNCONNECTEDTOORGANIZATIONALFUNCTIONINGFURTHER,IFFIRMSCOULDBECONSIDEREDTOBEINSIMILAR“REPUTATIONZONES”BUTHADDIFFERENTFORMSOFCSRREPORTINGADIFFERENTSETOFCONCLUSIONSCOULDBEDRAWNFINALLY,ITMAYBEINSTRUCTIVETOEXAMINEREPORTINGPREANDPOSTAREPUTATIONDAMAGINGEVENTINDEED,SCOTTANDWALSHAM2005,P309SUGG
35、ESTTHAT“REPUTATIONRISKISTHEOUTCOMEOFALONGERHISTORICANDONGOINGPROCESSOFDEFINING”ANDASSUCH,ALONGITUDINALANALYSISOFONEORSEVERALFIRMSMAYBEPARTICULARLYVALUABLEASECONDPOSSIBLEAVENUEOFRESEARCHINTHISAREACOULDEXPLOREAMORESOCIOLOGICALLYINFORMEDANALYSISOFREPORTERSMOTIVATIONSVIAINTERVIEWSAND/ORCASESTUDIESITISUN
36、LIKELYTHATORGANIZATIONREPRESENTATIVESARELYINGWHENTHEYSAYTHATRRMMOTIVATESTHEIRACTIONSWHATISOFINTEREST,HOWEVER,ISWHATSTRATEGIESANDRATIONALESTHEYADOPTWHENTHESEACTIVITIESAREUNDERTAKENTHISQUESTIONCOULDBEEXPLOREDDIRECTLYWITHINDIVIDUALSANDITISHERETHATBENOIT1995MAYPROVIDEAUSEFULHEURISTICFORFRAMINGSUCHASTUDY
37、INADDITION,THEIDEAOFTHE“ETHICSOFNARCISSUS”ISATHEMETHATCOULDBEEXPLOREDVIATHISTYPEOFRESEARCHAPPROACHTOCONCLUDE,INTHECONTEXTOFANANALYSISOFSHELLS2002REPORTTHESUGGESTIONTHATCSRREPORTINGCOULDPLAYSOMEROLEINRRMSEEMSTOBEPLAUSIBLE,BUTCLEARLYNOTGENERALISABLEINPARTICULAR,THEREPORTDREWTOGETHER,INAVARIETYOFCONSTE
38、LLATIONS,NARRATIVESONVARIOUSELEMENTSWHICHAREASSUMEDTOCREATEREPUTATIONSINADDITION,NARRATIVEDEVICESFORBOLSTERINGTHEORGANIZATION,MINIMIZINGNEGATIVEASPECTSOFPERFORMANCEANDDIFFERENTIATINGSHELLFROMOTHERCOMPANIESWEREPRESENTFURTHERMORE,THEREPORTHADELEMENTSWHICHSUGGESTEDASTRATEGYOFTRANSCENDENCEWASBEINGADOPTE
39、DWHEREBYSHELLSACTIONSWEREPLACEDINTHECONTEXTOFDELIVERINGFUELINTHEFUTUREANDPRESENTLYTOTHEWORLDSPOORWHOLACKACCESSTOENERGYTHISISNOTTOSUGGESTTHATTHEREPORTISACYNICALPUBLICRELATIONSEXERCISEINMAKINGTHEORGANIZATION“LOOKGOOD”RATHER,ITISLIKELYTOHAVEEMERGEDFROMACOMPLEXORGANIZATIONALENVIRONMENTANDISFILTEREDTHROU
40、GHTHEEYESOFINDIVIDUALSWHOMAYBESTRUGGLINGTOPROVIDETHEMSELVESASMUCHASANYONEELSEWITHANARRATIVEABOUTTHEIMPACTOFTHECOMPANYSOURCEJANBEBBINGTON,CARLOSLARRINAGA,JOSEMMONEVAACCOUNTING,AUDITINGACCOUNTABILITYJOURNALVOL21NO3,2008,PAGES337361译文企业社会责任报告与声誉风险管理5、整合合法性，利益相关者理论和声誉合法性理论建议，一个组织有四种方法可以获得、修理或维护的合法性，应该在本
41、身与社会故障之间建立社会契约和/或选择强大的利益相关者。LINDBLOM199313主要描述了四个合法化策略,即（1）“企业社会责任信息披露可以反映公司在产量、方法和目标的变化中，这可以回应有关的公众预期”见第13页。（2）“公司试图通过教育和信息来证明的产量、方法、公同目标是否恰当。不需要另外改变经营业绩或公众预期,而是只需要改变观念”见第14页。（3）“依据普遍观点来判断公司的产量、方法和目标却没有任何一个实际的整合是否恰当。在这种可选择的条件下没有改变经营业绩,也没有改变社会期望。相反,公司试图将本身与象征性拥有很高的合法地位联系起来”见第15页。（4）“公司试图将公司的产量、方法和目标
42、与普遍的观点保持一致。这里的重点是在教育和信息。在这种可选择的情况下，公司为了缩小了合理的差距而不进行生产和内部调整,但却试图调整公众预期见第16页。将每一种获取、维修、维护合法性的方法并入BENOIT的框架中可能会发现另外的策略。但是如果我们盼望能够看到宽泛的要求作为相关公众教育和信息的一部分对实际绩效的变化,那么屈辱策略也可以被看做符合合法性框架。将合法性框架紧密地联系BENIOT，下一个联系似乎也就存在了。相关公众教育的实际变化与BENOIT为自身的纠正措施来源相同。如上所述,屈辱策略在这一过程中也起到一定作用,如果它被转移就可以表明对干扰社会契约的公认。BENOIT的所有的反应类别除了
43、纠正措施可以被视为改变观念但不包括行为的方法（合法化策略2）。这建议我们在这特别的策略中可能会有各种各样的方法能够被用于企业社会责任信息披露。由此我们可以认识到完全否定是不同类型的反应,以逃避责任或减少具有攻击性的行动/事件,来创造一个合法性/声誉的问题。此外，不同的方法可以提供有用的见识从而反向推导出公司报告的基本原理以及对违反社会契约时作出何种方式的反应。例如，我们建议在逃避责任时可以通过企业社会责任不同的作用予以通报，此外也可以减少被公认为是社会契约的故障的攻击性。第三个策略在合法性框架中操纵感知/偏向注意使用感性的符号是与BENIOT高度相关的支持和超越的策略,旨在减少的攻击性动作。最
44、后,转变绩效的预期与分化和最小化策略是最密切联系的（这再一次的一部分减少攻击性技能）。这表明,只有相对较少的散乱的策略可以从这两个方面提高合法性/声誉。因此,显然合法性理论对报告和BENIOT的图像恢复策略的解释的来源在很大程度上是相同的。然而,BENOIT的类型学似乎提供了一个框架去了解怎样做到合法。把注意力集中到语言策略，我们建议,如果从分析报告转移到检查披露内容比定量地披露措施更加吸引别人的关注。而许多合法性理论研究通常随着时间的推移提供大量的披露公司和对特定事件的回应的证据,并根据不同的组织之间的特定事件见，PATTEN，1992，1995；DEEGAN和RANKIN,1996；BUH
45、R，1998，从名誉的角度可以补充对披露内容的理解。声誉风险管理理论还可以联系和提高利益相关者理论。简而言之,利益相关者理论表明,至少披露一小部分某些渴望管理的利益相关者提供给公司的资源，这样就可以影响到他们的经营能力GRAY等人，1996；NEU等人，1998。声誉风险管理集中讨论如何主观集体评估声誉利益相关者所作的评估的发展，也可能阐明公司与不同的利益相关者的相互作用通过报告。特别是，该利益相关者文献见DONALDSON和PRESTON,1995试图找出那些利益相关者对最常使用的各种不同的机制进行统计（例如,用资源依赖理论确定最主要和次要的利益相关者或从能力、成就和紧迫性来鉴定利益相关者，
46、见MITCHELL等人，1997年）。运用BENIOT的结构对企业社会责任信息披露报告加以分类,是有可能与个别的利益相关者团体进行策略联系。如果在这些联系中有固定的模式,报表可以用归纳利益相关者获得的权力范围和/或针对特定利益相关者典型的回应。总之，声誉风险管理理论应用于社会会计，这似乎与现有的分析角度协同。此外，它被认为是在企业社会责任的报告中体现了声誉风险管理理论表面的其它问题。例如,从一个合法性角度建议（本文的评论家），在声誉研究中以自己的立场和自己的声誉来进行报告，调查将会起反作用，因为明确提到声誉会被理解为是一个公共关系的运动。这些对声誉的解释，BENOIT1995年和ROBERTS
47、2003都有提到。在2002年的社会责任报告中指出，公司本身对于声誉的研究，则将注意力集中在创造声誉。据我们所知，这一点没有包括在社会会计中，但可能是一个有效的调查途径。这样的发现也表明公司除了以文献之外的研究为基础，还在很大程度上集中分析披露是很有价值的（如亚当斯倡导，2002）。6、总结评论和未来研究的可能性本文的目的是探索未来我们希望能开始考虑这个主张似乎是有道理的，企业社会责任报告是公司从事声誉风险管理过程的一部分，也就是说,这承认声誉风险管理不能专门为了企业社会责任报告而减少。如果像FOMBRUN和VANRIEL1997，P10所说的声誉是“公司过去的行动和结果的一个集体表象,它描述
48、了公司有能力给予许多利益相关者有价值的成果”，那么这个企业社会责任报告似乎有潜力制造声誉效应。事实上,对企业社会责任报告进行初步观察可以发现贸易和工业部门的未来2003声誉与企业社会责任和可持续发展的重要性显然是有关联的,尤其是在发达、高收入市场。英国电信公司通过一个独立的研究机构，每个月从成千上万的英国客户中收集可靠的观点数据（原文如此）。基于18个月的追踪,英国电信公司已经发现了对企业社会责任的态度至少占公司声誉的25。公司的声誉,作为客户满意度的驱动力在企业社会责任和客户满意度之间建立直接的联系。而联系上面的主张，直觉上似乎是有道理的,声誉风险管理与企业社会责任之间的联系尚不清楚如果有的
49、话。本文试图从两方面探讨这种说法。第一，精读2002年SHELL企业社会责任报告，研究怎样含蓄或明显地报告可以体现出声誉是受到关注的，并且从其中发现证据。第二,声誉的使用作为一种启发，理解报告与文献是来自于社会会计以及图像恢复文学。在这调查的两方面中，有证据表明企业社会责任报告可以被视为包括声誉风险管理方面。然而，什么是引人注目的,以这种方式达到这个潜在的高度复杂的目标。此外,本文进一步提出了若干问题。从理论发展计划社会责任会计、声誉风险管理理论可能对加深对公司实现合法性的了解或许会有所帮助。如果在DEEPHOUSE和CARTER2005之后，合法性作为一个术语应予以保留，并只用作于公司在他们当前形式下消失的情况下。这不是合法性是在社会责任会计目前活动的途径，并以这种方式缩小它的范围似乎是不成熟的,而且激进地脱离现有的文学。与此同时,这也将出现这样的情况，声誉风险管理包含了一些有用的见识，对企业社会责任报告文学的思维启发，即使在这个文学从来没有使用过这门语言。特别是，在不同的情景中，POWER2003,P6提到，“作为凌乱的监督管理和呈现管理的现状，操作风险的种类提供一个富有启发性的案例研究，即为模糊的概念和想法如何在实际的事件中有深刻的影响和转变。”本文的研究结果对应于这个观察。当从学术角度来看，声誉风险管理是含糊不清的,这似乎是了解“
