硕士毕业论文,探讨企业社会责任在中国酒店业的发展。

CSR is promoted universally by many organisations in lots of countries, especially in developed countries. The theories CSR has been tighter coupling with corporate financial objective. By the late 1990s, the idea of CSR became almost universally sanctioned and promoted by all constituents in society from governments and corporations to non-

governmental organizations and individual consumers (Lee, 2008, p.53).

In the beginning of the twenty-first century, the researches of CSR blend with stakeholder theory tighter. The trend of CSR is still evolving in society. One the one hand, CSR as the framework of a voluntary act become will develop into the concept of civil society in the obligations of citizens. On the other hand, corporations as the central status of stakeholder theory would become a coordinate with other stakeholders, but the community would stay in the central status. (Shen and Chen, 2007). Besides, Lee mentioned the rationalization shifts in the conceptualization of CSR. First, in terms of the level of analysis, researchers have moved from the discussion of the macro-social effects of CSR to organisational-level analysis of CSR‘s effect on profit. Next, in terms of theoretical orientation, researchers have moved from explicitly normative and ethics oriented arguments to implicitly normative and performance-oriented managerial studies (Lee, 2008). Most of scholars recognised the extension of CSR.

However, the meaning of CSR has been also changing within the content of CSR. The

concept of CSR, particularly in terms of how it relates to other organisational goals, has been steadily evolving ever since the concept was introduced half a century ago (Carroll, 1991). In the past, the concept of CSP has been changing progressively. The conceptualization of CSR has been a long process. The macro-social analysis aspect has been changed to

organizational-level analysis regarding to financial performance. In addition, explicitly normative and ethics oriented studies has been changed to implicitly normative and

performance-oriented studies (Lee, 2008). During the last two decades, however, the concept