David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 78 (1-2):47 - 64 (2008)
This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves the stakeholder from an external entity to one that is integral to corporate activity. We explore how these alternative stakeholder perspectives give rise to different normative demands for stakeholder engagement, managerial processes, and communication. We discuss models of CSR reporting and accountability: EMAS, the ISO 14000 series, SA8000, AA1000, the Global Reporting Initiative, and the Copenhagen Charter. We explore how these models relate to the stakeholder philosophies and find that they are largely consistent with the traditional atomistic view but fall far short of the demands for moral engagement prescribed by a relational stakeholder perspective. Adopting a relational view requires stakeholder engagement not only in prescribing reporting requirements, but also in discourse relating to core aspects of the corporation such as mission, values, and management systems. Habermas’ theory of communicative action provides guidelines for engaging stakeholders in this moral discourse.
|Keywords||stakeholder engagement stakeholder reporting relational stakeholder perspective corporate social responsibility Theory of Communicative Action discourse ethics|
|Categories||categorize this paper)|
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Citations of this work BETA
Yongtao Hong & Margaret L. Andersen (2011). The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. [REVIEW] Journal of Business Ethics 104 (4):461-471.
James Weber (2010). Assessing the “Tone at the Top”: The Moral Reasoning of Ceos in the Automobile Industry. [REVIEW] Journal of Business Ethics 92 (2):167 - 182.
Daniel Arenas, Josep M. Lozano & Laura Albareda (2009). The Role of Ngos in Csr: Mutual Perceptions Among Stakeholders. [REVIEW] Journal of Business Ethics 88 (1):175 - 197.
Charles P. Koerber (2009). Corporate Responsibility Standards: Current Implications and Future Possibilities for Peace Through Commerce. [REVIEW] Journal of Business Ethics 89 (4):461 - 480.
Antonino Vaccaro & Dalia Patiño Echeverri (2010). Corporate Transparency and Green Management. Journal of Business Ethics 95 (3):487 - 506.
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