硕士毕业论文,探讨企业社会责任在中国酒店业的发展。

is very little reflection on what CSR means for SMEs and firms with different ownership structure (Lee, 2008). Moreover, with the corporation‘s expansion, the local‘ CSR occurred. The current problem is that the local‘ CSR go further as CSR in home country. There are not enough case studies to compare the difference of CSR between home country and

international foreign countries. Another important aspect of CSR research that has lacked rigorous scholarship is its comparative aspect (Lee, 2008).

2.5. 21st Century

Except the general concept of CSR, a new concept of corporate citizenship was born in the turn of century. Many well-known scholars who engaged in CSR research turned interest to corporate citizenship, such as Post, Carroll, Wood, Waddock. They published a series of research results regarding corporate citizenship in the past few years. Epstein is earlier to research corporate citizenship. Epstein (1989, p.583) states that the concept of good corporate citizenship has vague and old-fashioned flavour in U.S. The reason is that the concept has wildly been used in corporate practices.

Although scholars commenced to research the topic in new century, the concept has wildly been used in corporate practices. For example, in 1979, Johnson announced its beliefs. The beliefs promised the company had to be good citizen. They would support good conduct and charities and undertake due taxes. They had to promote people development and holding better health and education. They had to protect environment and nature.

In 1996, corporate citizenship conference and Ron Brown Award for Corporate Leadership is an important impetus for corporate citizenship. The Ron Brown Award for Corporate

Leadership was established in 1996 advocated by U.S former president Bill Clinton. Clinton defined the five basic factors in corporate citizenship. Firstly, the workplace should be closer