BE lecture 2 09 关于企业社会责任,利益相关理论.ppt

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1、www.bradford.ac.uk/managementMSc Business Ethicsweek 2Framing Business EthicsNB:slides with(FYI)headings will not be discussed during the lecture.These notes include information to advance your study furtherwww.bradford.ac.uk/managementTowards a framework for business ethicsWhat is a corporation?Key

2、 features of a corporationA corporation is essentially defined in terms of legal status and the ownership of assetsCorporations are typically regarded as artificial persons in the eyes of the lawCorporations are notionally owned by shareholders,but exist independently of themManagers and directors h

3、ave a fiduciary responsibility to protect the investment of shareholdersCan a corporation have social responsibilities?Milton Friedman 1970 classic article“The social responsibility of business is to increase its profits”Vigorously argued against the notion of social responsibilities for corporation

4、s based on three main arguments:Only human beings have a moral responsibility for their actionsIt is managers responsibility to act solely in the interests of shareholdersSocial issues and problems are the proper province of the state rather than corporate managersCan a corporation be morally respon

5、sible for its actions?Long and complex debate but generally support from literature for some degree of responsibility accredited to corporationsArgument based onEvery organisation has a corporate internal decision structure which directs corporate decisions in line with predetermined goals(French 19

6、79)All organisations manifest a set of beliefs and values that lay out what is generally regarded as right or wrong in the corporation organizational culture(Moore 1999)www.bradford.ac.uk/managementCorporate Social ResponsibilityWhy do corporations have social responsibilities?Business reasons(enlig

7、htened self-interest)Extra and/or more satisfied customersEmployees may be more attracted/committedForestall legislationLong-term investment which benefits corporation Moral reasons:Corporations cause social problemsCorporations should use their power and resources responsiblyAll corporate activitie

8、s have social impacts of one sort or anotherCorporations rely on the contribution of a wide set of stakeholders in society rather than just shareholdersWhat is the nature of corporate social responsibilities?Corporate social responsibility encompasses the economic,legal,ethical,and philanthropic exp

9、ectations placed on organizations by society at a given point in time(Carroll&Buchholtz 2000:35)Carrolls four-part model of corporate social responsibilityPhilanthropicResponsibilitiesEthicalResponsibilitiesLegalResponsibilitiesEconomicResponsibilitiesDesired by societyRequired by societyExpected by

10、 societyRequired by societySource:Carroll 1991(FYI-CSR in a European context)In Europe concept of CSR never been quite as influential as in USACould argue that all levels of CSR play a different role in EuropeEconomic responsibilityUSA strongly focused responsibility to shareholdersEurope focused on

11、 the economic responsibility to employees and local communities as wellLegal responsibilityProminent role of state in regulating corporate practice in EuropeEthical responsibilityEuropeans tend to exhibit greater mistrust of modern corporationsPhilanthropic responsibilityIn Europe mostly been implem

12、ented compulsorily via the legal framework rather than via discretionary acts of successful companies(USA)(FYI-CSR and strategy:corporate social responsiveness)Corporate social responsiveness refers to the capacity of a corporation to respond to social pressures(Frederick 1994)4 philosophies or stra

13、tegies of social responsiveness(Carroll 1979)ReactionDefenceAccommodationProaction(FYI-Outcomes of CSR:corporate social performance)Outcomes delineated in three concrete areas:Social policiesSocial programmesSocial impactswww.bradford.ac.uk/managementStakeholder theory of the firmStakeholder theory

14、of the firmTheory developed by Edward Freeman(1984)A stakeholder in an organization isany group or individual who can affect,or is affected by,the achievement of the organizations objectives(Freeman 1984:46)Principle of corporate rights-the corporation has the obligation not to violate the rights of

15、 othersPrinciple of corporate effect companies are responsible for the effects of their actions on othersStakeholder theory of the firm:Traditional management modelFirmShareholdersEmployeesSuppliersCustomersStakeholder theory of the firmFirmShareholdersEmployeesSuppliersCustomersCivilsocietyCompetit

16、orsGovernmentStakeholder theory of the firm:A network modelFirmShareholdersSupplier stakeholder 1SuppliersCustomersCivil societyCompetitorsGovernmentEmployeesCivil society stakeholder 2Civil society stakeholder 1Employee stakeholder 2Employee stakeholder 1Customer stakeholder 1Customer stakeholder 3

17、Why stakeholders matterMilton Friedman businesses should only be run in the interests of their ownersReasons why other groups also have a legitimate claim on the corporationLegal perspectiveLegally binding contractsEconomic perspectiveExternalitiesNo contractual relationsAgency problemA new role for

18、 managementAccording to Freeman,this broader view of responsibility towards multiple stakeholders assigns a new role to management.Rather than simply being agents of shareholders,management has to take into account the rights and interests of all legitimate stakeholders:Stakeholder democracyCorporat

19、e governance(FYI-Stakeholder thinking in a European context)One could argue that although the terminology of stakeholder theory is relatively new in Europe,the general principles have actually been practised for some time:German supervisory boardCovenant Approach in environmental regulation in the N

20、etherlands(FYI-Different forms of stakeholder theory)Donaldson&Preston(1995):Normative stakeholder theory:attempts to provide a reason why corporations should take into account stakeholder interestsDescriptive stakeholder theory:attempts to ascertain whether(and how)corporations actually do take int

21、o account stakeholder interestsInstrumental stakeholder theory:attempts to answer the question of whether it is beneficial for the corporation to take into account stakeholder interestsSummaryWe have discussed business ethics in relation to the social role of the corporationOutlined the nature of corporationsDiscussed the different views and elements of CSR and stakeholder theory(and assessed their relevance in a European context)