Business Ethics and Stakeholder Analysis
本文批判性地审视了利益相关者分析作为将伦理价值引入管理决策的假设，区分了战略性和多受托人两种综合方式，并指出前者导致无伦理的商业，后者导致无商业的伦理，最后提出需要发展第三种利益相关者思维。
Much has been written about stakeholder analysis as a process by which to introduce ethical values into management decision-making. This paper takes a critical look at the assumptions behind this idea, in an effort to understand better the meaning of ethical management decisions.A distinction is made between stakeholder analysis and stakeholder synthesis. The two most natural kinds of stakeholder synthesis are then defined and discussed: strategic and multi-fiduciary. Paradoxically, the former appears to yield business without ethics and the latter appears to yield ethics without business. The paper concludes by suggesting that a third approach to stakeholder thinking needs to be developed, one that avoids the paradox just mentioned and that clarifies for managers (and directors) the legitimate role of ethical considerations in decision-making.So we must think through what management should be accountable for; and how and through whom its accountability can be discharged. The stockholders’ interest, both short- and long-term, is one of the areas. But it is only one.Peter Drucker, 1988Harvard Business Review