CSR 리포트

[학술자료] CSR의 피라미드: 조직 이해관계자들의 윤리 경영

The Pyramid of Corporate Social Responsibility: Towards the Moral Management of Organizational Stakeholders

By Carroll, Archie B.

CSR 분야에 정통한 경영학자 아치 B. 캐럴 조지아대 교수는 기업의 사회적 책임 범위를 경제적,법률적, 윤리적, 자선적 영역으로 구분했다. 기업의 주주들에 대한 의무에서 나아가 법적 책임을 요구하는 다른 이해관계자에 대한 의무를 피라미드 형태로 설명했다.

This article will explore the nature of corporate social responsibility (CSR) with an eye toward understanding its component parts. The intention will be to characterize the firm’s CSR in ways that might be useful to executives who wish to reconcile their obligations to their shareholders with those to other competing groups claiming legitimacy. This discussion will be framed by a pyramid of corporate social responsibility. Next, we plan to relate this concept to the idea of stakeholders. Finally, our goal will be to isolate the ethical or moral component of CSR and relate it to perspectives that reflect three major ethical approaches to management—immoral, amoral, and moral. The principal goal in this final section will be to flesh our what it means to manage stakeholders in an ethical or moral fashion.

출처: http://www-rohan.sdsu.edu/faculty/dunnweb/rprnts.pyramidofcsr.pdf


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