企业社会责任：探讨利益相关者关系和FTSE公司的项目报告外文翻译.doc

外文文献翻译 原文： Corporate Social Responsibility: ExploringStakeholder Relationships and ProgrammeReporting across Leading FTSE Companies author: Simon Knox Stan Maklan Paul French Introduction At a recent conference in London the CEO of Sustainability, a widely-respected authority on Corporate Social Responsibility (CSR), offered a stark critique of management practices. On the one hand, his research suggests that the number of firms engaged in social reporting is increasing, as is the average length of their reports. However, despite a widening recognition among business leaders of the need to accept a broader responsibility than short-term profits, he concludes that the quality of their CSR reporting has hardly improved in the last five years (Elkington, 2003). At the same conference, Simon Zadek of Accountability argues that neither these CSR programmes nor their reporting procedures have a significant impact on business decision making (Zadek, 2002). We report on a quantitative study of CSR reporting among a number of leading FTSE companies(the top 150 FTSE4GooD1 companies) to explore the nature and scope of their CSR stakeholder relationships and reporting. The study tests six hypotheses based upon a framework for understanding CSR practices which we developed through an exploratory study (Maklan and Knox, 2003). We conclude that only the biggest of these FTSE companies, particularly extraction companies and telecoms, can claim to identify, prioritise and communicate with their CSR stakeholders. However, the majority are now reporting details of the social outcomes linked to their CSR programmes but the reporting of business outcomes is limited to the largest of FTSE companies. We then discuss the management issues which need to be resolved if the general perception of CSR is to change from being regarded mainly as an expensive exercise in compliance and reporting to an important contributor of sustainable business development. Finally, we highlight the limitations