硕士毕业论文,探讨企业社会责任在中国酒店业的发展。

of CSR has been progressively rationalized and became associated with broader

organizational goals such as reputation and stakeholder management. Furthermore, the vast majority of studies and popular literature on CSR argue that CSR positively affects the

bottom-line performance of a corporation (Margolis and Walsh, 2003; Orlitzky et al., 2003).

2.1. The 1950s and 1960s

The theory of CSR has a long history. Especially in the US and UK, the rudiment of CSR appeared in The Nineteenth Century. Bowen was first scholar to theorize the relationship between corporations and society. Most scholars point to Howard Bowen‘s Social

Responsibilities of Businessman (1953) as the first attempt to theorize the relationship

between corporations and society (Carroll, 1979; Preston, 1975; Wartick and Cochran, 1985). Even though Bowen does not declare CSR can solve all the problems in the society, he called for support for the development of the CSR. Bowen insists that the businessmen have responsibility to consider the consequences when they did business (Lee, 2008).

Bowen‘s concept of CSR includes three aspects. Firstly, the modern major corporations are main part to undertake CSR. Secondly, the managers of corporations are implementer for CSR. Finally, the principle of CSR is voluntary (Shen, and Chen, 2007). Bowen explains the definition of the social responsibilities of Businessmen: It refers to the obligations of businessmen to pursue those policies, to make those decisions, or to follow those lines of action which are desirable in terms of the objectives and values of our society‘ (Bowen,

1953). CSR seemed to be limited within large companies. Most mid-level managers played a negative role in CSR. Most of them focused on the profit of the company, so they just paid a little attention to CSR (Ackeman, 1973).

Objectors of CSR idea also joined in the discussion of CSR. They seemed to use the

opportunity to oppose CSR. In fact, some of their views were reasonable. Friedman is one of