硕士毕业论文,探讨企业社会责任在中国酒店业的发展。

The stakeholder model solved the problem of measurement and testing by more narrowly

identifying the actors and defining their positions and function in relation to one another (Lee, 2008). Stakeholder theory has brought three transitions for CSR: to specify definition of CSR, finding out the correct method to measure CSR, and providing a fundamental theory for CSR (Shen and Chen, 2007). In strategic CSR, There is no longer a conceptual break separating corporations‘ social and economic performance. The concept of CSR is stretched and applied to all the activities a company engages in while doing businesses as well as the competitive context of the company (Porter and Kramer, 2006).

In the future, the trend is tighter coupling between CSR and CFP. The concept of CSR is very ride. Corporations treat CSR as a part of business management. CSR has been incorporated into the corporations‘ management and institution. In fact, CSR actually help corporations to improve bottom line performance (Lee, 2008). The concept of CSR is much more attractive to corporate managers at any aspects because of rationalization of CSR and the convergence between CSR. It also can help to promote CSR to other corporate managers (Vogel, 2005). The CSR and CFP become much more coupling ever. But it does not mean the relationship between CSR and CFP as close as it can be (Lee, 2008). From a theoretical point view, it is not an exaggeration to say that the coupling between CSR and CFP has been as tight as it can be (Lee, 2008).

Small and medium enterprises have not been implicated in the implement of CSR over the years. SMEs were like an independent kingdom to be away from CSR. The current research of CSR exists restrictive. The lack of SMEs‘ CSR research is to limit a further development of CSR. Currently, the vast majority of CSR research focuses almost exclusively on large publicly traded corporations (e.g. Fortune 500) in a uniform institutional environment. There