Ethical Theory and Stakeholder-Related Decisions: The Role of Stakeholder Culture
利用主要伦理理论的共同要素，构建了企业利益相关者文化的类型学，描述了五种文化类型，并展示了该框架如何完善利益相关者显著性理论。
We use convergent elements of major ethical theories to create a typology of corporate stakeholder cultures–the aspects of organizational culture consisting of the beliefs, values, and practices that have evolved for solving problems and otherwise managing stakeholder relationships. We describe five stakeholder cultures–agency, corporate egoist, instrumentalist, moralist, and altruist–and explain how these cultures lie on a continuum, ranging from individually self-interested (agency culture) to fully other-regarding (altruist culture). We demonstrate the utility of our framework by showing how it can refine stakeholder salience theory.