瞄准企业:利益相关者为何将特定企业作为目标

Taking Aim at Business

BUSINESS & SOCIETY · 2006
被引 133
人大 A-ABS 3

中文导读

研究企业社会绩效如何影响财务绩效的第一步:通过案例研究五个环保非政府组织,提出并验证了关于企业环境绩效如何导致利益相关者瞄准特定企业的八个命题,并构建了理论模型。

Abstract

Although business and society scholars have sought to demonstrate that corporate social performance (CSP) leads to corporate financial performance (CFP), a complete model of the pathway from CSP to CFP has not been substantiated. One suggestion is that certain indicators of CSP are noticed by stakeholders, who then act in ways that ultimately affect the firm's CFP. The present study focused on the first step in this path: identifying the factors that initially lead a stakeholder group to target a particular firm. Existing theory from the literature on the environmental movement, stakeholder theory, and CSP fostered the development of eight propositions regarding corporate environmental performance. Case studies of five environmental non-governmental organizations (ENGOs) are used to address the propositions. The case studies also supply additional insight into ENGO targeting of particular firms, unrelated to the propositions, thereby facilitating the development of a theoretical model.

企业社会责任利益相关者理论企业环境绩效非政府组织