企業(yè)社會(huì)責(zé)任英文原文加翻譯-資料下載頁(yè)
2025-08-09 04:16本頁(yè)面
【正文】 s, external stakeholder engagement, partnership, risk management, investors, governance, government and regulatory relations and training (AA1000, 1999, pp. 34).Auditing and quality assurance are required as a part of the system. The users of AA1000 are expected to include adopting organizations, stakeholders, service providers, and standards developers. Thus we see the inclusion of societal stakeholders as constituents.Concluding remarksIn this paper, we have adopted the relational view of stakeholders suggested by the theory of this perspective, CSR reporting bees part of an ongoing discourse between a corporation and its stakeholders, rather than oneway munication about past performance. We use Habermas39。 theory of municative action to provide guidance on how this discourse can be conducted in a manner that leads to morally justifiable outes. We examine how Habermasian principles are approximated in existing reporting models such as EMAS,ISO, SA 8000, AA 1000, and The Copenhagen Charter.The widespread voluntary adoption of various reporting models allows decision makers interested in social responsibility to evaluate corporations using this information in the context of a perceived social contract. The use of frameworks that approximate principles of municative action allows investigation not only of reported outes, but also of the processes involved.Based on our examination of corporate social responsibility reporting models currently in use, we conclude that progress is being made in CSR reporting, and munication. Models exist that enable corporations to report on their social, environmental, and ethical performance. The existing models discussed in this paper offer opportunity for some transparency and greatly enhance the ability for broader stakeholders to pare panies and their performance in these critical arenas. However,the models do not quite move to the level of ethical discourse through which social progress might be achieved. We believe that a different philosophical perspective, making stakeholders an intrinsic part of the discourse rather than peripheral to the process,and engaging them in discourse that is open, fair, and democratic would move society toward moral corporate discourse.Several of the models examined offer aspects that lead in this direction. Modifications of frameworks and frameworks in progress, such as the SA1000 Stakeholder Engagement Standard, provide evidence that corporations and their constituents recognize that corporate accountability is supported by effective stakeholder engagement. As reporting on CSR performance encourages performance improvements,we believe that the same holds for moral panies move toward greater transparency in the processes and outes of stakeholder discourse, we expect movement toward ideal speech and moral municative outes.
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