摘要:本论文主要阐述了企业社会责任的意义,这一概念在1960年就被提出并不断得到发展,至今已经受到了广泛关注,但仍未得到一个明确的可以查找的文献含义,本文将就此进行相关讨论。
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To maintain the legitimacy of company operation (Legitimacy Theory). According to Legitimacy Theory, company conduct the certain activity, included in matter of information disclosure, because in order to obtain the legitimacy from society where the company operate and also as a
strategy to keep the good relation between the company with the outside party (especially stakeholders)
To manage or influence the certain group stakeholders who is looked having the strong influence.
In stakeholders' theory, company considers the existence of expectation, which different each other of group stakeholders that affect on operation and policy of information disclosure.
3) To increase properties of all stockholder and manager.
Positive Accounting Theory has the assumption that everyone does the activity because pushed by its private interest accomplishment. If everybody has activity to fulfill its private interest, hence it can be that manager set mind to disclosure the environmental and social information because they expect to get the make-up of properties from the disclosure activity. Make-up of this manager property possible got from profit improvement or assesses the company.
4) Manager confidence that company have the accountabilities or duty to provide the certain information.
Disclosure of social and environmental responsibility performance information can be pushed because manager believes that various group stakeholders entitled to know the operate implication for the company to environmental and social quality.
5) To hinder or preceding the effort recognition/making of disclosure regulation that more weighing.
Manager do the environmental and social performance information disclosure in order to hindering government depress the pertinent industry, very possibly will disturb because too much reporting requirement.
While the motivation and the reason why company conduct the social disclosure, which got from opinion ambit of all experts, for example:
1) To create the good impression about social value of company.
'Companies use social information to present themselves with a prosperous image and to show that they exhibit the same social norms and values as those of their society.' (Parsons, 1956 in Parsa and Kouhy, 2000)
2) To support the continuity of company business.
'For companies to continue to survive and grow, they need to perform well and undertake various socially desirable actions, including distribution of economic, social or political benefits to the groups from whom they derive their power.' (Shocker and Sethi, 1973 in Parsa and Kouhy, 2000)
3) To increase company legitimacy before stakeholders.
'The disclosure of social information is used as a means of legitimising corporate actions as well as projecting their values and ideas.' (Dieckers and Voght, 2000 in Parsa and Kouhy, 2000)
'Companies disclose social information to legitimise their own existence.' (Brown and Deegan, 1998 in Parsa and Kouhy, 2000)
4) As an effort for the minimization of Business Risk.
Pursuant to the result of research into the Trotman and Bradley (1981, in Utomo 2000), by conducting social disclosure hence company will own the high systematic risk (for a while controlling
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