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1、一．英文原文MoralDiscourseandCorporateSocialResponsibilityReportingByMaryAnnReynolds,KristiYuthasABSTRACTThispaperexaminesvoluntarycorporatesocialresponsibility(CSR)reportingasaformofmoraldiscourse.Itexploreshowalternativestakeholderperspectivesleadtodifferingperceptionsoftheprocessandcontentofresponsibl
2、ereporting.Wecontrasttraditionalstakeholdertheory,whichviewsstakeholdersasexternalpartieshavingasocialcontractwithcorporations,withanemergingperspective,whichviewsinteractionamongcorporationsandconstituentsasrelationalinnature.Thismovesthestakeholderfromanexternalentitytoonethatisintegraltocorporat
3、eactivity.Weexplorehowthesealternativestakeholderperspectivesgiverisetodifferentnormativedemandsforstakeholderengagement,managerialprocesses,andcommunication.WediscussmodelsofCSRreportingandaccountability:EMAS,theISO14000series,SA8000,AA1000,theGlobalReportingInitiative,andtheCopenhagenCharter.Weex
4、plorehowthesemodelsrelatetothestakeholderphilosophiesandfindthattheyarelargelyconsistentwiththetraditionalatomisticviewbutfallfarshortofthedemandsformoralengagementprescribedbyarelationalstakeholderperspective.Adoptingarelationalviewrequiresstakeholderengagementnotonlyinprescribingreportingrequirem
5、enu,butalsoindiscourserelatingtocoreaspectsofthecorporationsuchasmission,values,andmanagementsystems,Habermas'theoryofcommunicativeactionprovidesguidelinesforengagingstakeholdersinthismoraldiscourse.KEYWORDS:stakeholderengagement,stakeholderreporting,relationalstakeholderperspective,corporatesocial
6、responsibility,TheoryofCommunicativeAction,discourseethicsIntroductionThroughoutthispaper,weuseHabermas'theoryofcommunicativeaction(1984,1987,1990)asameansthroughwhichtocritiquecurrentapproachescorporatethedegreemenuforsocialresponsibilityreportingintermstowhichthesereportsembodyrequiremoraldiscour
7、se.Weprovideabriefintroductiontokeyelementsofthetheoryandgrounditinsocialtheory.WethendiscussthedetailsastheyapplytoCSRreporting.Ouranalysisisconductedintwostages,relyingondifferentportionsofHabermas'theory
