企業(yè)社會(huì)責(zé)任探討利益相關(guān)者關(guān)系和ftse公司的項(xiàng)目報(bào)告【外文翻譯】

1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：CpateSocialResponsibility:ExplingStakeholderRelationshipsProgrammeReptingacrossLeadingFTSECompaniesauth:SimonKnoxStanMaklanPaulFrenchIntroductionAtarecentconferenceinLondontheCEOofSustainabilityawidelyresp

2、ectedauthityonCpateSocialResponsibility(CSR)offeredastarkcritiqueofmanagementpractices.Ontheonehhisresearchsuggeststhatthenumberoffirmsengagedinsocialreptingisincreasingasistheaveragelengthoftheirrepts.Howeverdespiteawid

3、eningrecognitionamongbusinessleadersoftheneedtoacceptabroaderresponsibilitythanshttermprofitsheconcludesthatthequalityoftheirCSRreptinghashardlyimprovedinthelastfiveyears(Elkington2003).AtthesameconferenceSimonZadekofAcc

4、ountabilityarguesthatneithertheseCSRprogrammesntheirreptingprocedureshaveasignificantimpactonbusinessdecisionmaking(Zadek2002).WereptonaquantitativestudyofCSRreptingamonganumberofleadingFTSEcompanies(thetop150FTSE4GooD1c

5、ompanies)toexplethenaturescopeoftheirCSRstakeholderrelationshipsrepting.ThestudytestssixhypothesesbaseduponaframewkfunderstingCSRpracticeswhichwedevelopedthroughanexplatystudy(MaklanKnox2003).Weconcludethatonlythebiggest

6、oftheseFTSEcompaniesparticularlyextractioncompaniestelecomscanclaimtoidentifypriitisecommunicatewiththeirCSRstakeholders.HoweverthemajityarenowreptingdetailsofthesocialoutcomeslinkedtotheirCSRprogrammesbutthereptingofbus

7、inessoutcomesislimitedtothelargestofFTSEcompanies.WethendiscussthemanagementissueswhichneedtoberesolvedifthegeneralperceptionofCSRistochangefrombeingregardedmainlyasanexpensiveexercisecommodityproducersindevelopingcountr

8、iesthirdwldlabourers(Klein1999)theideathatmoderncompaniesmustcommitthemselvestoeffectivelyaddresspovertyenvironmentaldegradationmustsurelybeanoverstatement.ThisdiscussionbetweenadvocatesofMiltonFriedman’sposition–limitin

9、gresponsibilitytomaximisingprofit–NGOactivistswhoregardfirmsbeingprimarilyinstrumentsofsocialpolicyrepresentstheextremeendsofthedebate.ManyacademicswritinginthefieldofCSRarecognizantoftheseextremesseektoestablishadlegrou

10、nd:Wood(1991)suggeststhatthepublicresponsibilityofbusinessisdividedintoareasofsocialinvolvementdirectlyrelatedtotheirbusinessactivitiescompetencieswithsecondaryareasofinvolvementrelatingtoitsprimaryactivities.Fexampleana

11、utomakermightreasonablybeexpectedtodealwithvehiclesafetytheenvironmentbutnotlowincomehousingadultilliteracy.Clarkson’slongtermstudyofcpatebehaviour(Clarkson1995)indicatesthatcompaniesdealwithstakeholdersnotsocietythatCSR

12、mustdistinguishbetweenstakeholderneedssocialissuesmanagerscanaddressstakeholderrequirementsbutnotabstractsocialpolicy.Carroll(19791991)suggestscpateresponsibilityhasdifferentlayers:economiclegalethicaldiscretionarycategi

13、esofbusinessperfmancethosebusinessleadersmustdecidethelayeratwhichtheychoosetooperate.SimilarlytheU.K.GovernmentwishestoestablishadlegroundinthisdebatewiththePrimeMinistersuggestingthat‘‘wemustensurethateconomicgrowthcon

14、tributestoourqualityofliferatherthandegradingit.wecanallsharethebenefits’’(DTI2001).Finallyalthoughbusinessleadersthemselvesacknowledgethattheirfirmsaresociallycreated‘‘licensed’’mostwouldarguetheywerecreatedprimarilyase

15、conomicagentstoprovidethegoodsservicessocietywantsattherightpricequalityavailability.Assuchtheirfirms’competenciesarebuiltaroundtheircommercialactivitiestheyhaveverylimitedexpertiseaddressingcomplexsocialeconomicproblems