3-利益相关者理论

StakeholderTheoryR.EdwardFreeman(1984)StrategicManagement:AStakeholderApproachThestakeholdertheoryThestakeholdertheoryisatheoryoforganizationalmanagementandbusinessethicsthataddressesmoralsandvaluesinmanaginganorganization.Itattemptstoaddressthe"PrincipleofWhoorWhatReallyCounts."What’sastakeholder?Abroadwayanygrouporindividualwhocanaffectorisaffectedbytheachievementoftheorganization'sobjectives"(Freeman,1984:46)Voluntarystakeholdersbearsomeformofriskasaresultofhavinginvestedsomeformofcapital,humanorfinancial,somethingofvalue,inafirm.Involuntarystakeholdersareplacedatriskasaresultofafirm'sactivities.ButwithouttheelementofriskthereisnostakeTDonaldson,LEPreston,(1995),Thestakeholdertheoryofthecorporation:Concepts,evidence,andimplications,AcademyofmanagementReviewAtraditionalinput-outputmodelofafirmAfirmInvestorsSuppliersCustomersEmployees(Donaldson&Preston,1995)AfirmSuppliers

InvestorsEmployersCustomersGovernmentEnvironmentalGroupCommunityFutureGenerationAStakeholderModelofaFirm(Donaldson&Preston,1995)DescriptiveDescribesandexplainsspecificcorporatecharacteristicsandbehaviors.ThenatureofthefirmThewaymanagersthinkaboutmanagingHowboardmembersthinkabouttheinterestsofcorporateconstituenciesHowsomecorporationsareactuallymanagedInstrumentalConnectionsbetweenstakeholdermanagementandtheachievementoftraditionalcorporationobjectives(e.g.,profitability,growth).Ifyouwanttoachieve(avoid)resultsX,Y,orZ,thenadopt(don’tadopt)principlesandpracticesA,B,orC.NormativeTheidentificationofmoralorphilosophicalguidelinesfortheoperationandmanagementofcorporations.Do(Don’t)dothisbecauseitistheright(wrong)thingtodo.RonaldK.Mitchell,BradleyR.Agle,DonnaJ.Wood,(1997),TowardaTheoryofStakeholderIdentificationandSalience:DefiningthePrincipleofWhoandWhatReallyCounts,TheAcademyofManagementReviewNoargumentonthedefinitionofstakeholder.Whatisneededisatheoryofstakeholderidentificationthatcanreliablyseparatestakeholdersfromnonstakeholders.Atypologyofstakeholdersbyconsideringthreeattributes.Thestakeholder’spowertoinfluencethefirm;Thelegitimacyofthestakeholder’srelationshipwiththefirm;Theurgencyofthestakeholder’sclaimonthefirm.Whythethreeattributes?ThreeattributesPower:arelationshipamongsocialactorsinwhichonesocialactor,A,cangetanothersocialactor,B,todosomethingthatBwouldnototherwisehavedone(Pfeffer,1983)[itis]theabilityofthosewhopossesspowertobringabouttheoutcomestheydesire(Salancik&Pfeffer,1974:3)Legitimacyageneralizedperceptionorassumptionthattheactionsofanentityaredesirable,proper,orappropriatewithinsomesociallyconstructedsystemofnorms,values,beliefs,anddefinitions"(Suchman,1995:574)RelationshipbetweenLegitimacyandPowerUrgencythedegreetowhichstakeholderclaimscallforimmediateattention.(1)timesensitivity(2)criticalityDormantStakeholderDangerousStakeholderDefinitiveStakeholderDominantStakeholderDiscretionaryStakeholderDemandingStakeholderPowerUrgencyDependentStakeholderLegitimacy(Mitchell,Agle&Wood,1997)Latentstakeholders

Dormantstakeholderspossesspowerbutnotlegitimacyandurgencytheirpowerremainsunused—dormantExamples:powerisheldbythosewhohavealoadedgun(coercive),thosewhocanspendalotofmoney(utilitarian),orthosewhocancommandtheattentionofthenewsmedia(symbolic)DiscretionarystakeholderspossesslegitimacybutnopowerandurgentclaimsExamples:nonprofitorganizations,hospital,schoolsDemandingstakeholderspossessurgencybutnopowerandlegitimacy"mosquitoesbuzzingintheears"ofmanagersExpectantStakeholders

DominantstakeholdersstakeholdersarebothpowerfulandlegitimatehavesomeformalmechanismExamples:corporateboardsofdirectors;humanresourcesdepartmentDependentstakeholderswholackpowerbutwhohaveurgentlegitimatelocalresidents,marinemammalsandbirds,andeventhenaturalenvironmentitselfDangerousstakeholdersHasurgencyandpowerbutlackslegitimacyExamples:unlawful,yetcommon,attemptsatusingcoercivemeanstoadvancestakeholderclaims:employeesabotage,terrorism.DefinitiveStakeholders

haspowerandlegitimacyandaskforurgencyForexample,stockholdersseetheirstockvaluesplummet,theymayfiretopmanagers.财务管理目标财务管理目标评价利润最大化每股收益最大化股东财富最大化企业价值最大化DiscussionThepurposeoffinancialmanagementbasedonastakeholderperspectiveCorporatesocialresponsibility(CSR)Corporatesocialresponsibility(CSR)isaformofcorporateself-regulationintegratedintoabusinessmodel.CSRpolicyfunctionsasabuilt-in,self-regulatingmechanismwherebyabusinessmonitorsandensuresitsactivecompliancewiththespiritofthelaw,ethicalstandards,andinternationalnorms.ThegoalofCSRistoembraceresponsibilityforthecompany'sactionsandencourageapositiveimpactthroughitsactivitiesontheenvironment,consumers,employees,communities,stakeholdersandallothermembersofthepublicspherewhomayalsobeconsideredasstakeholders.ISO26000istherecognizedinternationalstandardforCSRISO,theInternationalOrganizationforStandardization,haslaunchedanInternationalStandardprovidingguidelinesforsocialresponsibility(SR)namedISO26000orsimplyISOSRandwasreleasedon1November2010.ISOfamilyISO