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1.
This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves the stakeholder from an external entity to one that is integral to corporate activity. We explore how these alternative stakeholder perspectives give rise to different normative demands for stakeholder engagement, managerial processes, and communication. We discuss models of CSR reporting and accountability: EMAS, the ISO 14000 series, SA8000, AA1000, the Global Reporting Initiative, and the Copenhagen Charter. We explore how these models relate to the stakeholder philosophies and find that they are largely consistent with the traditional atomistic view but fall far short of the demands for moral engagement prescribed by a relational stakeholder perspective. Adopting a relational view requires stakeholder engagement not only in prescribing reporting requirements, but also in discourse relating to core aspects of the corporation such as mission, values, and management systems. Habermas’ theory of communicative action provides guidelines for engaging stakeholders in this moral discourse. MaryAnn Reynolds is an Associate Professor of Accounting in the College of Business and Economics at Western Washington University. Dr. Reynolds teaches intermediate financial accounting and is published in the areas of corporate social, environmental and ethical reporting. Kristi Yuthas is the Swigert Endowed Information Systems Professor in the School of Business Administration at Portland State University. Dr. Yuthas teaches accounting and information systems and is published in the areas of social and ethical impacts of management information systems. 相似文献
2.
Corporate Versus Individual Moral Responsibility 总被引:2,自引:0,他引:2
C. Soares 《Journal of Business Ethics》2003,46(2):143-150
There is a clear tendency in contemporary political/legal thought to limit agency to individual agents, thereby denying the existence and relevance of collective moral agency in general, and corporate agency in particular. This tendency is ultimately rooted in two particular forms of individualism – methodological and fictive (abstract) – which have their source in the Enlightenment. Furthermore, the dominant notion of moral agency owes a lot to Kant whose moral/legal philosophy is grounded exclusively on abstract reason and personal autonomy, to the detriment of a due recognition of the socio-historical grounds of moral social conduct.I shall argue that an adequate theory of responsibility is needed, which does not only take into account individual responsibility, but also collective and corporate responsibility, capable of taking into consideration society and its problems. Furthermore, corporations are consciously and carefully structured organisations with different levels of management and have clearly defined aims and objectives, a central feature upon which I shall be focussing in this paper. 相似文献
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4.
The aim of this paper is to put forward an ethical framework for the conceptualization and development of ethics audits, here understood as a catalyst for company dialogue and in general, for management of ethics in the company. Ethics auditing is understood as the opportunity and agreement to devise a system to inform on ethical corporate behavior. This system essentially aims to increase the transparency and credibility of the companys commitment to ethics. At the same time, the process of elaborating this system allows us to introduce the moral dimension into company actions and decisions, thereby completing a key dimension of the production, maintenance and development of trust capital. To this end, the following four steps are taken. First, we analyze the relation between ethics auditing and trust as a basic moral resource in the dialogue between the company and its various stakeholders. Second, we examine the social balance sheet as a precursor to ethics auditing and focus on what prevents it from going further. Third, we attempt to reconstruct the basic moral assumptions underlying the companys social responsibility from the discourse ethics approach. Finally, we present a methodological framework from which to carry out our proposal, which embraces two basic theoretical perspectives stakeholder theory and the values derived from discourse ethics as a normative framework. 相似文献
5.
Ton van der Wiele Peter Kok Richard McKenna Alan Brown 《Journal of Business Ethics》2001,31(4):285-297
In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility and an improved audit instrument are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility. 相似文献
6.
Nabil A. Ibrahim John P. Angelidis Donald P. Howard 《Journal of Business Ethics》2006,66(2-3):157-167
The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed.
Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility
are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components
of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two
groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as
limited generalizations and implications are developed.
Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He
teaches courses in Strategic Management and Applied Statistics. Dr.Ibrahim’s articles have appeared in the Journal of Business
Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings.
John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in
Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Business
Review, the International Journal of Commerce and Management as well as many other journals and proceedings.
Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses
in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business
Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings. 相似文献
7.
This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on
the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders.
This work attempts to create a framework for social responsibility auditing compatible with an existing commercially successful
environmental audit system. The project is unusual in that it tackles the complex issue of CSR auditing with a scientific
approach using Grounded Theory. On the evidence discovered to date in the literature review and the interviews, CSR seems
to be perceived by many as the social strand of sustainable development. However, there is far less agreement regarding its
measurement. Both the literature review and the interview analysis indicate that developing an applied CSR auditing procedure
will be a challenging task. This is principally due to the lack of formal study of this complex subject, which, despite the
widespread debate it has engendered, still lacks a single and broadly accepted definition. The concepts developed from the
findings of this research, together with the key factors identified in a literature review of CSR, were developed into a prospective
CSR audit protocol. 相似文献
8.
Universal Moral Values for Corporate Codes of Ethics 总被引:1,自引:0,他引:1
Mark S. Schwartz 《Journal of Business Ethics》2005,59(1-2):27-44
How can one establish if a corporate code of ethics is ethical in terms of its content? One important first step might be the establishment of core universal moral values by which corporate codes of ethics can be ethically constructed and evaluated. Following a review of normative research on corporate codes of ethics, a set of universal moral values is generated by considering three sources: (1) corporate codes of ethics; (2) global codes of ethics; and (3) the business ethics literature. Based on the convergence of the three sources of standards, six universal moral values for corporate codes of ethics are proposed including: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. Relying on the proposed set of universal moral values, implications are discussed as to what the content of corporate codes of ethics should consist of. The paper concludes with its limitations. 相似文献
9.
Michelle Greenwood 《Journal of Business Ethics》2007,74(4):315-327
The purpose of this article is to transcend the assumption that stakeholder engagement is necessarily a responsible practice.
Stakeholder engagement is traditionally seen as corporate responsibility in action. Indeed, in some literatures there exists
an assumption that the more an organisation engages with its stakeholders, the more it is responsible. This simple ‹more is
better’ view of stakeholder engagement belies the true complexity of the relationship between engagement and corporate responsibility.
Stakeholder engagement may be understood in a variety of different ways and from a variety of different theoretical perspectives.
Stakeholder engagement may or may not involve a moral dimension and, hence, is primarily a morally neutral practice. It is
therefore argued that stakeholder engagement must be seen as separate from, but related to, corporate responsibility. A model
that reflects the multifaceted relationship between the two constructs is proposed. This model not only allows the coincidence
of stakeholder engagement with corporate responsibility, but also allows for the development of the notion of corporate irresponsibility.
相似文献
Michelle GreenwoodEmail: |
10.
In this article, we empirically assess the impact of corporate ethical identity (CEI) on a firm’s financial performance. Drawing
on formulations of normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve
a greater degree of stakeholder satisfaction (SS), which, in turn, positively influences a firm’s financial performance. We
analyze two dimensions of the CEI of firms: corporate revealed ethics and corporate applied ethics. Our results indicate that revealed ethics has informational worth and enhances shareholder value, whereas applied ethics
has a positive impact through the improvement of SS. However, revealed ethics by itself (i.e. decoupled from ethical initiatives)
is not sufficient to boost economic performance.
Pascual Berrone is a PhD candidate of the Business Administration and Quantitative Methods Ph.D. program at the Universidad
Carlos III de Madrid. His current research interests focus on business ethics, stakeholder theory, and various aspects of
the interface between corporate governance mechanisms and corporate social responsibility. His interests also include ethical,
environmental and social issues and their impact on firms' overall performance.
Dr. Jordi Surroca is an Assistant Professor of Management at the Department of Business Administration at the Universidad
Carlos III de Madrid. He holds a PhD in Business Administration and a Licentiate Degree in Business and Economics from Universitat
Autònoma de Barcelona. His research interests center on stakeholder management, firm strategy, innovation, and corporate governance.
Dr. Josep A. Tribó is Associate Professor of Finance in the Department of Business Administration at the Universidad Carlos
III de Madrid. He has a PhD in Economic Analysis from the Universitat Autònoma de Barcelona and a Licenciate Degree in Theoretical
Physics by Universitat de Barcelona. His research interests are Corporate Finance and the financing of R&D. His work has been
published in journals such as Applied Economics, International Journal of Production Economics. 相似文献
11.
社会责任履行与企业信誉资本生成——基于问卷调查的实证分析 总被引:1,自引:0,他引:1
信誉是企业利益相关者对企业的一种综合评价,社会责任影响利益相关者行为,因此对企业信誉可能产生积极的影响.通过问卷调查的实证分析,发现顾客责任、环境责任和慈善责任对企业信誉有显著的正向影响,而政府责任和员工责任对企业信誉影响不明显. 相似文献
12.
Small Business Champions for Corporate Social Responsibility 总被引:2,自引:0,他引:2
Heledd Jenkins 《Journal of Business Ethics》2006,67(3):241-256
While Corporate Social Responsibility (CSR) has traditionally been the domain of the corporate sector, recognition of the growing significance of the Small and Medium Sized Enterprise (SME) sector has led to an emphasis on their social and environmental impact, illustrated by an increasing number of initiatives aimed at engaging SMEs in the CSR agenda. CSR has been well researched in large companies, but SMEs have received less attention in this area. This paper presents the findings from a U.K. wide study of socially responsible SMEs. The 24 companies studied were chosen as “exemplars” of␣CSR in SMEs. The aim of this study therefore is to progress understanding of both the limitations on and opportunities for CSR in SMEs through the exploration of exemplary characteristics in the study companies. Key areas of investigation were CSR terminology, the influence of managerial values, the nature of SME CSR activities, motivation for and benefits from engaging in CSR, and the challenges faced. The results of this study demonstrate some of the exemplary goals and principles needed to achieve social responsibility in SMEs, and begin to provide knowledge that could be used to engender learning in other SMEs. In particular, there is evidence that stakeholder theory may provide a framework in which SMEs and CSR can be understood. SMEs prefer to learn through networking and from their peers, so this is a possible avenue for greater SME engagement in CSR. This would require strong leadership or “championing” from individuals such as highly motivated owner–managers and from exemplary companies as a whole.Heledd Jenkins is a Research Associate at The ESRC Centre for Business Relationships, Accountability, Sustainability and Society based at Cardiff University. She holds a degree in Geography from the University of Wales, Aberystwyth, and a Masters degree in Sustainability, Planning and Environmental Policy from Cardiff University. Heledd's research areas of interest include Corporate Social Responsibility, Small to Medium sized Enterprises, Stakeholders, the mining industry, business ethics, and social entrepreneurship. 相似文献
13.
Recent events have raised concerns about the ethical standards of public and private organisations, with some attention falling
on business schools as providers of education and training to managers and senior␣executives. This paper investigates the
nature of, motivation and commitment to, ethics tuition provided by the business schools. Using content analysis of their
institutional and home websites, we appraise their corporate identity, level of engagement in socially responsible programmes,
degree of social inclusion, and the relationship to their ethics teaching. Based on published research, a schema is developed
with corporate identity forming an integral part, to represent the macro-environment, parent institution, the business school
and their relationships to ethics education provision. This is validated by our findings.
Dr. Nelarine Cornelius, Reader in Human Resource Management and Organisational Behaviour, Brunel Business School, Brunel University,
is a Fellow of the Chartered Institute of Personnel and Development and a Fellow of the Royal Society of Arts. She is also
a Chartered Psychologist and is Director of both the Centre for Research in Emotion Work and the Human Resource Management
and Organisational Behaviour Research Group at Brunel University.
Dr. James Wallace, Lecturer in Quantitative Methods, School of Management, University of Bradford, is a Fellow of the Royal
Statistical Society. He has considerable experience of statistical and mathematical modelling gained over several years in
the UK utilities sector and in H.E. His current research interests include, applying statistical and mathematical modelling
approaches to Technological, Operational and General Management problems.
Dr. Rana Tassabehji, Lecturer in Information Systems and E-business, School of Management, University of Bradford, is a member
of the British Academy of Management and the UK Academy for Information Systems. She worked as an international business consultant
and as a consultant in the UK IT sector and is currently an academic member of the eGISE eGovernment network. Her research
interests include ethics and e-business, Internet security and e-government. 相似文献
14.
In this article the authors focus on the emergence, or disappearance, of notions of responsibility in social dynamic processes. Hence, the starting point in this article is concrete behavior within organisational settings. This article presents a systematic overview of mechanisms related to acting upon a sense of moral responsibility. Some of these mechanisms are based on individual characteristics, others are embedded in the social context wherein responsible behaviour emerges or disappears. In this article, various mechanisms are identified and labelled in order to analyse what types of processes are behind the mechanisms. In this way, the article yields important understandings for the conscious use of these mechanisms to strengthen responsible behavior within organisations. 相似文献
15.
Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies 总被引:7,自引:0,他引:7
Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than
short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more
widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how
such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of
stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social
and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies
and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and
social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes
– other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication
in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial
implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of
this work and suggestions for further research. 相似文献
16.
Nelarine Cornelius Mathew Todres Shaheena Janjuha-Jivraj Adrian Woods James Wallace 《Journal of Business Ethics》2008,81(2):355-370
In this article, we contend that due to their size and emphasis upon addressing external social concerns, the corporate relationship
between social enterprises, social awareness and action is more complex than whether or not these organisations engage in
corporate social responsibility (CSR). This includes organisations that place less emphasis on CSR as well as other organisations
that may be very proficient in CSR initiatives, but are less successful in recording practices. In this context, we identify
a number of internal CSR markers that may be applied to measuring the extent to which internal CSR practices are being observed.
These considerations may be contrasted with the evidence that community based CSR activities is often well developed in private
sector small to medium sized enterprises (SMEs) (Observatory of European SMEs, 2002), a situation which may be replicated
in social enterprises especially those that have grown from micro-enterprises embedded in local communities. We place particular
emphasis upon the implications for employee management. Underpinning our position is the Aristotelian-informed capabilities approach, a theory of human development and quality of
life, developed by Sen (1992; 1999) and Nussbaum (1999) which has been developed further, in an organisational context, (e.g.,
Cornelius, 2002); Cornelius and Gagnon, 2004; Gagnon and Cornelius, 1999; Vogt, 2005. We contend that the capabilities approach
offers additional insights into CSR in social enterprises in general and internal CSR activity in particular. Our article
concludes with proposals for future research initiatives and reflections upon social enterprise development from a capabilities
perspective. 相似文献
17.
A Framework for Understanding Corporate Social Responsibility Programs as a Continuum: An Exploratory Study 总被引:3,自引:1,他引:3
Corporate Social Responsibility (CSR) programs are increasingly popular corporate marketing strategies. This paper argues
that CSR programs can fall along a continuum between two endpoints: Institutionalized programs and Promotional programs. This
classification is based on an exploratory study examining the variance of four responses from the consumer stakeholder group
toward these two categories of CSR. Institutionalized CSR programs are argued to be most effective at increasing customer
loyalty, enhancing attitude toward the company, and decreasing consumer skepticism. Promotional CSR programs are argued to
be more effective at generating purchase intent. Ethical and managerial implications of these preliminary findings are discussed.
Julie Pirsch, Ph.D., is an Assistant Professor of Marketing at Villanova University. She researches in the areas of cause-related
marketing, corporate social responsibility, and new product development.
Shruti Gupta, Ph.D., is an Assistant Professor of Management at The Pennsylvania State University at Abington, in Abington,
Pennsylvania. Dr. Gupta’s research interests lie in the area of corporate social responsibility, cause-related marketing,
environmental consumerism, and social marketing issues.
Stacy Landreth, Ph.D., is an Assistant Professor of Marketing at the University of North Texas. She researches in the areas
of cause-related marketing and social marketing alliances, as well as advertising source effects. 相似文献
18.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice 总被引:3,自引:0,他引:3
Dima Jamali 《Journal of Business Ethics》2008,82(1):213-231
19.
In the context of some criticism about social responsibility education in business schools, the paper reports findings from a survey of CSR education (teaching and research) in Europe. It analyses the extent of CSR education, the different ways in which it is defined and the levels at which it is taught. The paper provides an account of the efforts that are being made to mainstream CSR teaching and of the teaching methods deployed. It considers drivers of CSR courses, particularly the historical role of motivated individuals and the anticipation of future success being dependent on more institutional drivers. Finally it considers main developments in CSR research both by business school faculty and PhD students, tomorrows researchers and the resources devoted to CSR research. The conclusion includes questions that arise and further research directions. 相似文献
20.
Bert van de Ven 《Journal of Business Ethics》2008,82(2):339-352
Purpose The purpose of this paper is to develop an ethical framework for the marketing of corporate social responsibility. Methods The approach is a conceptual one based on virtue ethics and on the corporate identity literature. Furthermore, empirical
research results are used to describe the opportunities and pitfalls of using marketing communication tools in the strategy
of building a virtuous corporate brand. Results/conclusions An ethical framework that addresses the paradoxical relation between the consequentialist perspective many proponents of
the marketing of CSR adopt, and ethical perspectives which criticize an exclusive profit-oriented approach to CSR. Furthermore,
three CSR strategies in relation to the marketing of CSR are discussed. For each CSR strategy it is explored how a corporation
could avoid falling into the promise/performance gap. 相似文献