科研成果详情

Stakeholder theory has become one of the main theoretical foundations of corporate social performance (CSP) (Clarkson, 1995; Margolis & Walsh, 2003; van der Laan, van Ees & van Witteloostuijn, 2008). There are three interconnected constructs related to CSP in the literature, and referring to different aspects of business involvement in social issues. First, corporate social responsibility (CSR, or CSR1) refers to the business philosophy that directs managers making policy and management decisions towards normatively correct performance regarding expectations of multiple stakeholders of the firm (Dentchev, 2009; Van der Laan et al., 2008). Carroll (1979, 1991) distinguishes social expectations as four dimensions of CSR: economic, legal, ethical, and discretionary.