硕士毕业论文,探讨企业社会责任在中国酒店业的发展。

The concept of CSR was not clear in the 1950s and 1960s. It had a lot of uncertain elements at that time. That is the reason why Milton Friedman argued that the idea of CSR. Friedman‘s idea was that the corporation‘s only responsibility is to make an effort to create profits. The idea of CSR was no coupling with corporate financial performance. In 1970s, Wallich and McGowan considered that the stockholder interest was primary task. They agreed with

Friedman‘ view corporations should not engage in CSR. The relationship between CSR and corporate financial performance was loose coupling. In 1980s, an important contribution was Carroll‘s three-dimensional conceptual model of corporate social performance. The main thrust in Carroll‘s three-dimensions in CSP, which are CSR, social issues and corporate social responsiveness under one rubric. The relationship between CSR and CFP became tighter, but still somewhere loose coupling.

In 1990s, the stakeholder theory was considered the relevant framework of theory to assess CSR, the two theories between CSR and stakeholder theory commenced to the trend of comprehensive combination. The relationship between CSR and CSF was tight coupling. In the future, the research of CSR is tighter coupling with CSF. Even though the relationship between CSR and CSF has ever been tight coupling, the relationship can be further coupling. The research of CSR has concentrated on large publicly traded corporations at present. The future research of CSR could include small and medium enterprise. The process could extend the research of CSR to new area.

Except the general concept of CSR, a new concept of corporate citizenship was born in the turn of century. 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