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企业的社会责任英文文献和中文翻译(6)

时间:2018-04-13 15:32来源:毕业论文
are responsibilities which embody those standards, norms or expectations that reflect a concern for what consumers, employees, shareholders, and the com- munity regard as fair, just, or in keeping wit


are  responsibilities  which "embody  those standards,  norms  or expectations  that
reflect  a concern  for what consumers,  employees, shareholders,  and  the com-
munity  regard as  fair, just,  or in keeping with the respect or protection of
stakeholders'  moral  rights."  Superimposed  on such ethical  expectations  are  the
implied  levels of ethical performance  suggested  by consideration  "of  the great
ethical  principles  of . . .  justice,  rights,  and  utilitarianism"  (1991:  4042).  Though
Carroll  names  the various  ethical  postures,  they are  not  completely  discussed.  In
short,  though  Carroll  appropriately  identifies  the legal and  ethical  categories  of
CSR,  he does not flesh them  out as broadly  or as completely  as they need  to be
articulated.
The  Three-Domain  Model of CSR
The  three-domain  model of CSR  is composed  of the three  responsibility  ar-
eas:  economic,  legal, and  ethical.  In  general,  these  domain  categories  are  defined
in  a manner  consistent with Carroll's  four-part  model, with the exception  that
the  philanthropic  category  is  subsumed  under  the ethical and/or  economic do-
mains,  reflecting  the possible differing motivations  for philanthropic  activities.
Further,  in our discussion,  the domains  are  developed more  completely  both  in
terms  of what  each means  or  implies and  in terms  of the overlapping  categories
that  are  identified when  the three  domains  are depicted  in a Venn  diagram  for-
mat. By using a Venn diagram,  the model initially suggests that none of  the
three  CSR  domains  (i.e., economic,  legal, or  ethical)  is prima  facie more  impor-
tant  or significant  relative  to the others.  Following a discussion of the model's
components,  a brief  treatment  of its limitations  will be presented.  Figure  2 pre-
sents  the three-domain  model of CSR.
Economic  Domain
For  the purposes  of the three-domain  model, the economic domain  captures
those  activities  which  are  intended  to have  either  a direct  or  indirect  positive  eco-
nomic impact  on the corporation  in question.  In this sense, it is  similar  to the
Carroll  formulation  of this component.  The positive  impact  is based  on two dis-
tinct  but  related  criteria  (Poitras  1994):  (i) the maximization  of profits  and/or  (ii)
the maximization  of share  value. Examples  of direct  economic  activities  include
actions  intended  to increase  sales or avoid  litigation.  Examples  of possible  indi-
rect  economic  activities  include  activities  that  are  designed  to  improve  employee
morale  or  the  company's  public  image.  Any activity  that  is pursued  with  improv-
ing profits  and/or  share  value  in mind  is deemed  to be economicIt  is to be expected  that  the vast majority  of corporate  activities will be eco- 企业的社会责任英文文献和中文翻译(6):http://www.youerw.com/fanyi/lunwen_13151.html
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