treating  their  employees  as ends  in themselves  and  not merely  as a means?
When Carroll  says that  the essence of these philanthropic  activities is  that
they are "not generally expected  of business in an ethical sense'  (1993: 33,
emphasis added)  this raises the question of  exactly when an activity can be
considered  ethical as opposed  to philanthropic  according  to Carrolls treatment
of these two domains.  For example,  is a corporation's  contribution  to a chari-
table  organization  an  ethical  activity  (i.e*,  expected  by society)  or  a philanthropic
activity (i.e., merely desired  by society)? Evidence  currently  indicates  that  the
majority  of companies  donate  to charitable  organizations  (Carroll  1993: 387),
with a majority  of  the population  expecting that companies make charitable
donations  (Sexty  1995: 274). Do  these findings not suggest that society now
expects  corporate  philanthropic  contributions?  According  to Carroll's  defini-
tions, the paramount  example of a philanthropic  activity, giving to charitable
organizations,  could arguably  fall under  the ethical  domain,  rather  than  needing
to be separated  into a philanthropic  domain  as currently  defined.
Even  if one  is able  to make  a theoretical  distinction  between  ethical  and  phil-
anthropic  activities,  there  is still an  issue as  to whether  such  a distinction  could  be
applied  by empirical  researchers  in the field. Clarkson  (1995: 95)  for example,
raises  concerns  over  the ability  to define and measure  discretionary  activities  in
the actual  corpoxate  world.  Aupperle,  Carroll,  and  Hatfield  (1985:  455) state  that
Carroll's  philanthropic  domain  is '4difficult  to ascertain  and  evaluate."  Strong  and
Meyer  conclude  in their  study  that  while there  was strong  support  for  the exist-
ence  of  the  economic,  legalS and ethical  components of  corporate social responsibility,  it may  be appropriate  for  the  philanthropic  category  to be removed
from  Carroll's  framework  when  attempting  to measure  managerial  perceptions  of
responsibility.  They  state:  "The  results  for  discretionary  (philanthropic)  responsi-
bility  do  not  support  the  survey's  use  as  a  general  measure  of managerial  perception
of responsibility  of this  component  of social responsibility"  (1992: 92, emphasis
added).  Although  many  researchers  have  found  support  for a philanthropic  com-
ponent,  the concerns  raised  by other  researchers  suggest  that  its use as a distinct
component  of CSR might  be re-examined.
In addition  to ethical reasons, corporate  philanthropy  might also be based
primarily  on economic motives  (Shaw and  Post 1993: 748), often  referred  to as
"strategic  giving"  or "strategic  philanthropy"  (Yankee  1996:  9-10). Whether  to 企业的社会责任英文文献和中文翻译(4):http://www.youerw.com/fanyi/lunwen_13151.html