利益相关者理论视野中的企业社会责任

Social Responsibility of Enterprises from the Perspective of Stakeholder Theory

利益相关者理论是在反思、批判传统企业理论基础上发展起来的,它强调企业不仅要对股东负责,还要承担对利益相关者的责任。利益相关者理论强化了企业承担社会责任的必要性,明确了企业社会责任的对象和范围,提供了衡量企业社会责任的有效方法,为企业社会责任管理提供了策略指导。

The theory of stakeholders has been developed on the basis of reflection on and critiques of the traditional enterprise theories.It emphasizes that an enterprise should not only be responsible for the shareholders,but also bears responsibility for stakeholders.This theory reinforces an enterprise＇s social responsibility,clarifies the subjects and scope of its social responsibility,and supplies valid measurement of enterprise social responsibility.Thus,it offers strategic guidance for management of enterprise social responsibility.