企业社会责任英文原文加翻译.docx

企业社会责任英文原文加翻译.docx

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企业社会责任英文原文加翻译

企业社会责任英文原文加翻译

一（英文原文

MoralDiscourseandCorporateSocialResponsibilityReporting

ByMaryAnnReynolds,KristiYuthas

ABSTRACT

Thispaperexaminesvoluntarycorporatesocialresponsibility（CSR）reportingasaformofmoraldiscourse.Itexploreshowalternativestakeholderperspectivesleadtodifferingperceptionsoftheprocessandcontentofresponsiblereporting.Wecontrasttraditionalstakeholdertheory,whichviewsstakeholdersasexternalpartieshavingasocialcontractwithcorporations,withanemergingperspective,whichviewsinteractionamongcorporationsandconstituentsasrelationalinnature.Thismovesthestakeholderfromanexternalentitytoonethatisintegraltocorporateactivity.Weexplorehowthesealternativestakeholderperspectivesgiverisetodifferentnormativedemandsforstakeholderengagement,managerialprocesses,andcommunication.WediscussmodelsofCSRreportingandaccountability:

EMAS,theISO14000series,SA8000,AA1000,theGlobalReportingInitiative,andtheCopenhagenCharter.Weexplorehowthesemodelsrelatetothestakeholderphilosophiesandfindthattheyarelargelyconsistentwiththetraditionalatomisticviewbutfallfarshortofthedemandsformoralengagementprescribedbyarelationalstakeholderperspective.Adoptingarelationalviewrequiresstakeholderengagementnotonlyinprescribingreportingrequiremenu,butalsoindiscourserelatingtocoreaspectsofthecorporationsuchasmission,values,andmanagementsystems,Habermas'theoryofcommunicativeactionprovidesguidelinesforengagingstakeholdersinthismoraldiscourse.

KEYWORDS:

stakeholderengagement,stakeholderreporting,relational

stakeholderperspective,corporatesocialresponsibility,TheoryofCommunicativeAction,discourseethics

Introduction

Throughoutthispaper,weuseHabermas'theoryofcommunicativeaction（1984,1987,1990）asameansthroughwhichtocritiquecurrentapproachescorporatethedegreemenuforsocialresponsibilityreportingintermstowhichthesereportsembodyrequiremoraldiscourse.Weprovideabriefintroductiontokeyelementsofthetheoryandgrounditinsocialtheory.WethendiscussthedetailsastheyapplytoCSRreporting.

Ouranalysisisconductedintwostages,relyingondifferentportionsof

Habermas'theory.Inthefirstpart,weexaminetheconditionsthatallowforbasiccommunicativeunderstanding.Theseconditionsaretheunspokenassumptionsunderlyingcommunication.Innormalcommunication,fourbasicuniversalassumptionsaremade:

thatthespeakeristellingthetruth,thathemeanswhathesays,andthatwhathesaysisappropriateinitscontext,andthatitisunderstandabletothelistener.Inthefirstpartofthepaper,weshowhowmodelsorframeworksforCSRreporting,takentogether,addresstheseassumptionsandcontributetotheeffectivenessofCSRreportsasaformofcommunication.Inthesecondpartofouranalysis,werelyupontheethicalaspectsofHabermas'theoryasameansthroughwhichtoprovideanormativecritiqueofthebodyofCSRreportingframeworks.Thetheoryofcommunicativeactionsuggeststhatsocialprogresscanbeaccomplishedthroughrationaldiscourseunderspecificconditions.Thediscoursemustbeinclusive,democratic,andfreeofpowerasymmetries.Apel（1980）hassuggestedthattheethicalnatureofanagreementderivesfromtheprocessusedtoarriveatthatagreement（ratherthanuniversalorexternally-imposedethicalstandards）.WeuseHabermas'principlesasameanstoexaminetheextenttocorporatecommunicationisreflectiveofmoraldiscourse.Wefindthatwhiletheframeworksgenerallypromotestakeholderconsultation,theyfallshortofprovidingotherconditionsneededformoraldiscourse.Inparticular,theyfailtoprovidemechanismsthatallowstakeholderswithdifferingresourcestoparticipatedemocraticallyindiscourse.

Thepaperisorganizedasfollows.First,weintroducesocialresponsibilityandcorporatedisclosureconceptsrelatedtoCSRreporting.Next,weexplorewidely-usedframeworksassociatedwithcorporateaccountabilityintheCSRrealm.Then,asnotedabove,weprovidea2-partanalysisofhowconceptsfromHabermas'theoryofcommunicativeactionarecurrentlyrealizedinguidanceprovidedbyCSRreportingmodels.Weclosewithconcludingremarks.

Background:

socialresponsibilityandcorporatedisclosure

Corporatesocialresponsibilityisaddressedincurrentbusiness,accountingandethicsliterature.Theissuewaswidelydiscussedintheseventiesandearlyeightiesandthendroppedoutofsight.Thecurrentre-energizedfocusincludessocial,environmentalandethicalreportingbycorporations.Thenotionofcorporatesocialdisclosurearisesfromaviewofsocialtheorywhichholdsthatthecorporationowesadutytothesociety;orhasasocialcontract.OnewidelycitedquotationcomesfromShockerandSethi（1974,p.67）:

"Anysocialinstitution一andbusinessinnoexception一operatesinsociety

viaasocialcontract,expressedorimplied,wherebyitssurvivalandgrowtharebasedon:

1.Thedeliveryofsomesociallydesirableendstosocietyingeneraland,

2.Thedistributionofeconomic,socialorpoliticalbenefitstogroupsfromwhichitderivesitspower.

Inadnamicsociety,neitherthesourcesofinstitutionalpowernortheneedsforitsservicesarepermanent.Therefore,aninstitutionmustconstantlymeetthetwin

testsoflegitimacyandrelevancebydemonstrafingthatsocietyrequiresitsservicesandthatthegroupsbenefitingfromitsrewardshavesociety'sapproval."

CarrollandBucholtzofferafourpartdefinitionofcorporatesocialresponsibility,"Thesocialresponsibilityofbusinessencompassestheeconomic,legal,ethical,anddiscretionary（philanthropic）expectadonsthatsocietyhasoforganizationsatagivenpointintime（2006,p.35）."Thisdefinitionreflectscurrentthinkingoncorporatesocialresponsibilityandacknowledgestheneedtonoteshiftsinsocialenvironment,thesemaybesocial,legal,orpolitical.

Corporateinvestorsarequestioningtheadequacyofthiscommunicationapproachandhavecalledforincreasedreportingonissuesofbroadsocietalinterest.Presentlyitisestimatedthattrillionsofdollarsareallocatedtoinvestmentsbasedonsomesocialcriteria（SparkesandCowton,2004）.Confulionmayarisewiththelackofcomparablereporting.Implementableguidelineshaveconsequentlybeendevelopedbygroupsproposingmodelsorframeworksforreporting（communicating）andauditing（verifying）.Leadingexamplesinordertheywerefirstissuedare:

EMAS（European,particularlyGermanenvironmentalmanagementandaudit）

ISO14001（Internationallyrecognizedenvironmentalmanagement

certification）

SA8000（SocialAccountabilityInternationallaborstandard）.

AA1000（Internationalaccountabilityassurantereportingstandard）.

CopenhagenCharter（Internationalstandardinvolvingstakeholder

communications）.

GRI（GlobalReportingInitiative）2000（Internationalsustainabilityreport）.

Modelsforcorporatesocialresponsibilityreporting

Approachestosocialandnaturalenvironmentalaccountabilityhavebeendevelopedforvariouspurposes.ClassifyingthemundertheumbrellaofCSRreportingwewilldiscusssomewidelyusedmodelsandintroducealesswell-knownmodel,whichmayprovideadditionalbenefit.

Eco-ManagementandAuditScheme（EMAS,1995,2001）

TheEuropeanCommissionsetdownthebasicprinciplesunderlyingtheEMASschemeinCouncilRegulation1836/93-EMASoftheEuropeanCommission.Thepurposewasimprovementofenvironmentalperformanceandwasinitiallydirectedatmanufacturingfirms.Thishassincebeenextendedtoallowbroadparticipationbyanypublicorprivateentitywishingtoparticipate.Theregulationcallsforanenvironmentalstatementfromtheentityandrequiresauditing.Further,thereisacontinualrequirementtodocumentongoingcontinualimprovementthroughtheofimplementationpolicies,programmesandmanagementsystemsbyasystematic,objective,andperiodicevaluationofperformance.Thereisalsoanobligationtoinformthepublicoftheresultsoftheevaluation.

Thearticleonparticipationstatesthattheschemeisopentopublicorprivate

entitiesoperatingintheEUortheEuropeanEconomicArea（EEA）.Thesitemayberegisteredifthesitehasanenvironmentalpolicy,asitereview,anenvironmentalaudit,objectivesforcontinuousimprovement,astatementfromeachsite,verificationcoveringpoficy,programmes,themanagementsystem,thereviewandauditprocedure,andthestatementprovided.ThevalidatedenvironmentalstatementisthenforwardedtothecompetentbodyintheMemberState.Thestatementisalsodisseminatedtothepublicaftertheregistrationofthesitehasbeencompleted.Thestatementshouldbeaconcise,comprehensibledescriptionofactivitiesatthesite;withanassessmentofsignificantrelevantenvironmentalissues,including:

emissions,wastegeneration,consumptionofrawmaterials,energyandwater,noiseandothersignificantaspects;apresentationofthecompany'senvironmentalpoficy,programmeandmanagementsystematthesite,thedeadlineforthenextstatement,andthenameoftheaccreditedenvironmentalverifier.TheEMAS2001wasstrengthenedbyrequiringISO14001astheenvironmentalmanagementsystem.

CouncilonEconomicPrioritiesAccreditationAgencySocialAccountabilityStandard（SA8000,1998）/renamedSocialAccountabilityInternational（SAI）

Thisstandardhasachangeinfocusandisconcernedwithfairlaborpracticesworldwide.Itisdividedintopurposeandscope,normativeelementsandtheirinterpretation,definitions,andsocialaccountabilityrequirements.Thesocialaccountabilityrequirementsinclude:

childlabor,f