Corporate Social Responsibility and International Development: Critical Assessment
本文批判性地评估了企业社会责任对国际发展（如减贫和健康改善）的积极作用，指出缺乏实证证据、分析局限、商业案例约束和治理问题等四大缺陷，认为当前CSR议程不适合实现发展目标。
ABSTRACT Manuscript Type: Conceptual Research Question/Issue: This article critically evaluates recent claims about the positive role that corporate social responsibility (CSR) could play in contributing to international development goals such as poverty alleviation and health improvements. Research Findings/Results: The article suggests that many recent claims about the positive contribution of CSR to international development are unjustified based on four arguments: (1) lack of empirical evidence; (2) analytical limitations of CSR; (3) the constraints of the business case for CSR; and (4) unresolved governance questions. Theoretical Implications: On the one hand, the article implies that private firms are unlikely to act as successful development actors without corporate governance reforms, which would align the interests of non‐traditional stakeholders with corporate interests. On the other hand, the article implies that international development priorities may misalign the intrinsic interests of shareholders and company executives. Practical Implications: The current CSR agenda seems inappropriate for addressing international development goals.