lity (Anon, 2007)
The European Commission defines corporate social responsibility (CSR) as 'a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.' (European commission 2010)
Alternatively Corporate social responsibility (CSR) is 'concerned with the ways in which an organization exceeds its minimum obligations to stakeholders specified through government regulations.' (Johnson et al, 2009, p.100). Hence while organizations are obligated to their primary stakeholders which are the customers, suppliers and employees, they have to ensure that they also meet the expectations of the local communities through established CSR policies so as to raise their standard quality of life.
3.0 Theories on Corporate Social Responsibility——企业社会责任理论
3.1 Theory of shareholder profit maximization——股东利益最大化理论
'The conventional theory of CSR believes that companies, as a business setup, should take optimal profit making for shareholders as their most fundamental objective'. (Zhang Shi Yuan, 2006) The corporate objective should not in any way be replaced by other objectives of individuals within the organization. (Zhang Shi Yuan, 2006)
Theory of stakeholders Interest——利益相关者理论
The theory maintains that 'maximizing the interests of the shareholders of the company is the most important objective that a business organization should achieve' (Zhang Shi Yuan, 2006) but this should not be the only objective that the business organization should have. The business should therefore look at other aspects such as well being of the members of the society i.e. the employees, customers, the government, the suppliers, the public at6 large as well as the well being of the environment. (Zhang Shi Yuan 2006).
Theory of good citizenship——良好公民理论
This theory maintains that 'companies should take profit-making as the corporate objectives', (Zhang Shi Yuan 2006) however, they are also liable to offering help, and i.e. companies shall have the obligation to help solve certain social problems. An example could be that organizations are obliged to make donations to education or charity organizations.
Theory of minimum requirement of morality——道德最低要求理论
The theory states that 'companies have the obligation to satisfy shareholders' interests' (Zhang Shi Yuan 2006) without damaging other parties. Therefore provided that organizations have avoided causing or helped the society overcome social damage caused by to their behavior during the process of business activities, hence the companies will demonstrate social responsibilities.
CSR ACTIVITIES——企业社会责任活动
There are so many aspects that are linked to CSR but the following are the major activities that define the aspect of CSR.
The concern for the environment
The concern for the customers
The concern to the employees
The concern to the local community
Many companies have been engaged in CSR through the aspect of going green i.e. taking care of the environment due to their operational activities. From this the question comes to whether CSR in the future will become
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