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)|
References found in this work BETA
The Theory of Communicative Action, Vol. 1, 'Reason and the Rationalization of Society'.Jürgen Habermas - 1984 - Polity..
Moral Consciousness and Communicative Action.David M. Rasmussen, Jurgen Habermas, Christian Lenhardt & Shierry Weber Nicholsen - 1993 - Philosophical Quarterly 43 (173):571.
The Maturing of Socially Responsible Investment: A Review of the Developing Link with Corporate Social Responsibility. [REVIEW]Russell Sparkes & Christopher J. Cowton - 2004 - Journal of Business Ethics 52 (1):45-57.
Theory and Integrity in Business and Society.Donna J. Wood - 2000 - Business and Society 39 (4):359-378.
Citations of this work BETA
The Contribution of Environmental and Social Standards Towards Ensuring Legitimacy in Supply Chain Governance.Mueller Martin, dos Santos Virginia Gomes & Seuring Stefan - 2009 - Journal of Business Ethics 89 (4):509-523.
Odd Couples: Understanding the Governance of Firm—NGO Alliances. [REVIEW]Miguel Rivera-Santos & Carlos Rufín - 2010 - Journal of Business Ethics 94 (1):55 - 70.
A Social Contract for International Business Ethics.Paul Neiman - 2013 - Journal of Business Ethics 114 (1):75-90.
How Do Leading Retail MNCs Leverage CSR Globally? Insights From Brazil.Barin Cruz Luciano & Boehe Dirk Michael - 2010 - Journal of Business Ethics 91 (S2):243-263.
The Role of NGOs in CSR: Mutual Perceptions Among Stakeholders.Daniel Arenas, Josep M. Lozano & Laura Albareda - 2009 - Journal of Business Ethics 88 (1):175-197.
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