The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management
分析了利益相关者理论与企业社会责任的异同，指出两者是互补的理论框架，选择取决于具体问题与情境，旨在促进学者合作并建立整合的理论基础。
Abstract Although stakeholder theory and corporate social responsibility (CSR) have evolved into major theoretical frameworks for exploring social issues in management, there is a limited and often misleading understanding of the relationship between them that inhibits the management field from adopting a social orientation to a full extent. Our aim is to remove unnecessary barriers that preclude collaboration between scholars in the stakeholder theory and CSR camps; empower organizational scholars and practitioners with a more nuanced language for dealing with social issues in management; and enable the creation of a coherent and integrative theoretical foundation in the area of social issues in management that has previously been at a disadvantage to other areas in management. In our conceptual analysis, we argue that stakeholder theory and CSR provide distinct but complementary theoretical frameworks with some overlap. The actual decision to choose a particular framework depends on the problem one wants to solve and the settings of that problem.