A broader corporate purpose? Evidence from UK public companies, 2000–2016
通过分析2000-2016年英国上市公司董事长和CEO致股东信，发现对股东关注下降，对客户、社会和企业社会责任的关注上升，金融危机期间变化更明显，但员工关注未增加。
Abstract This paper examines the extent to which corporate leaders have discursively embraced the logic of stakeholder theory. Using textual analysis of chairperson and CEO letters to shareholders of public companies in the UK during the 2000–2016 period, we find that, over time, attention to shareholders declined and attention to customers, society and CSR increased. These shifts were more pronounced during the financial crisis. Chairpersons and CEOs also appear to exhibit different loci of attention. Our findings indicate that corporate purpose did become “broader” in recent years; however, despite this trend, attention to employees did not increase.