硕士毕业论文,探讨企业社会责任在中国酒店业的发展。

the main researchers of corporate citizenship performance. She divided evaluation of

corporate citizenship into internal evaluation and external evaluation. The internal evaluation of corporate citizenship adopted responsibility audit or social audit. The external evaluation of corporate citizenship included the evaluation of social investment and the stakeholders‘ rank regarding to the company‘s corporate citizenship performance (Waddock, 2004).

The concept of corporate citizenship was a new theory to know the relation between

corporation and society. However, at the same time, the corporate citizenship has brought new questions. There are two urgent and outstanding questions. The first one is that how to use a unified language define and specify corporate citizenship and theoretical basis. The second one is to eliminate mismatch between theory and practice. Let the concept of

corporate citizenship be the reality of a wide adaptability. These are direction of research in the future. Corporate citizenship is not a new concept, but an arrived era (Vidaver-Cohen and Altman, 2000, p.167).

Summary

CSR has passed through several steps in the past. The contemporary CSR is tightly coupling with corporate financial performance. The theory and concept of CSR has been developed to relatively mature stage, and the CSR practices and activities has been applied by most multinational corporations all over the world. Over the years, the idea of CSR has been

discussed by different scholars. In the early 21 century, the idea of CSR has been universally sanctioned and promoted by different institutions among government, Corporation, non-governmental organisation and other relative groups or individual. Howard Bowen‘s Social Responsibilities of the Businessman‘ (1953) was sanctioned as the first scholar to theorize the relationship between the corporation and society. Bowen‘s idea of CSR was milestone for the development of CSR.