企业社会责任英文原文加翻译.docVIP

一．英文原文 Moral Discourse and Corporate Social Responsibility Reporting By MaryAnn Reynolds, Kristi Yuthas ABSTRACT This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nat