企業(yè)社會(huì)責(zé)任報(bào)告與聲譽(yù)風(fēng)險(xiǎn)管理【外文翻譯】

1、外文翻譯原文：Cpatesocialreptingreputationriskmanagement5.IntegratinglegitimacystakeholdertheyreputationLegitimacytheyproposesthattherearefourwaysinwhichanganizationcanobtainrepairmaintainlegitimacyshouldthesocialcontractbetwee

2、nitselfsociety(edpowerfulstakeholders)breakdown.Lindblom(1993)[13]seminallydescribedfourlegitimatingstrategiesnamely:(1)“Cpatesocialdisclosuremaybeusedtocommunicatechangesinthecpation’soutputmethodsgoalswhichhavebeenmade

3、inresponsetoshiftsintherelevantpublics’expectations”(p.13).(2)“Theganizationattemptstodemonstratetheappropriatenessoftheoutputmethodsgoalstothepublicthrougheducationinfmation.Thisalternativedoesnotrequireachangeinbusines

4、sperfmanceinsocietalexpectationbutratherrequiresonlyachangeinperception”(p.14).(3)“Identifyingganizationaloutputmethodsgoalswiththepopularperceptionofwhatisappropriatewithoutanyattemptatactualconfmity.Underthisalternativ

5、ebusinessperfmancedoesnotchangendosocietalexpectations.Insteadthecpationattemptstoassociateitselfwithsymbolshavinghighlegitimatestatus”(p.15).(4)“Theganizationattemptstobringpopularviewsintoconfmitywithganizationaloutput

6、methodsgoals.Heretheemphasisisoneducationinfmation.Underthisalternativethecpationisnotmakinginternaladjustmenttoclosethelegitimacygapbutratherseeksanadjustmentinsocietalexpectation”(p.16).Eachoftheseapproachestoobtaining

7、repairingmaintaininglegitimacyfindparallelsinBenoit’sframewkwiththepossibleexceptionofthestrategyofmtification.Ifhoweveronewouldexpecttoseeappealsffgivenessaspartofeducatinginfmingrelevantpublicsaboutactualchangesinperfm

8、ancethenexaminingdiscoursesratherthanquantitativemeasuresofdisclosure.Whereasmanylegitimacytheystudiesoftenprovideevidenceofhowvolumesofdisclosuredifferovertimebetweenganizationsinresponsetoparticularevents(seePatten1992

9、1995DeeganRankin1996Buhr1998)areputationlensmayprovideacomplementaryunderstingofthecontentsofthosedisclosures.TheRRMthesisalsolinkstomayenhancestakeholderthey.Inbriefstakeholdertheysuggeststhatdisclosuresareatleastinpart

10、linkedtoadesiretomanagecertainstakeholders(Grayetal.1996Neuetal.1998)whoprovideresourcestoganizationsthuscanaffecttheirabilitytooperate.RRM’sfocusonhowsubjectivecollectiveassessmentsofreputation(assessmentsmadebystakehol

11、ders)developmayalsoshedlightonthewayinwhichganizationsinteract(viarepting)withvariousstakeholders.Inparticularthestakeholderliterature(seeDonaldsonPreston1995)seekstoidentifywhichstakeholders“count”themostusingavarietyof

12、mechanism(fexampleusingresourcedependencytheytoidentifyprimarysecondstakeholderstoidentifythosestakeholderswithsaliencepowerurgency:seeMitchelletal.1997).UsingBeniot’sframewktocategizeCSRreptingdisclosuresitmaybepossible

13、tolinkstrategiestoparticularstakeholdergroups.Iftherewerepatternsintheselinksthenitispossiblethatreptingpracticesmaybeusedinductivelytoderivestakeholdermapstypicalresponsesaimedatparticularstakeholders.InbrieftheRRMthesi

14、sappearstobesynergisticwithexistinganalyticallensusedinsocialaccounting.InadditionitappearsthattheRRMthesissurfacesadditionalissuesthatcouldbeconsideredwithintheCSRreptingliterature.Fexamplealegitimacylenswouldsuggest(as

15、havereviewersofthispaper)thatreptingonyourownpositioninreputationstudiesreptingonyourownreputationsurveyswouldbecounterproductivebecausetomakeexplicitmentionofreputationcouldbeperceivedasapublicrelationsexercise.Areputat