近年來企業社會責任( CSR, Corporate Social Responsibility )觀念開始導入中國，中國企業開始發表企業社會責任報告。然而，企業是否仍然只關注於股東財富之極大化？抑或已考慮到其他利害關係人(例如員工與消費者)的權益，且承擔維持社區與環境的責任？是一值得關注議題。本研究以利害關係人理論為基礎，將中國各企業於2008年及2009年所公佈之529份企業社會責任報告書依中國企業社會責任榜專家評價體系進行內容分析法予以評分，然後再與各企業隔年度之財務績效及各利害關係人之績效指標進行迴歸分析。另外，考慮產業與公司特性，將企業區分敏感性與非敏感性企業、國有與私有企業進行分析。實證結果顯示1.企業績效無論是區分年度、產業與公司特性與企業社會責任整體評價間皆無顯著關係；2. 同上，經理人薪酬與企業社會責任員工評價間亦無顯著關係；3.員工之指標與企業社會責任員工評價間呈現負的關係，顯示中國企業宜多關注員工權益與義務；4.股東及債權人與企業社會責任評價間呈正的顯著關係，表示雖然有揭露企業社會責任報告，但股東與債權人仍為企業較關注之對象，較符合代理理論的主張；5. 2010年企業對於消費者的關注較2009年佳，表示企業漸漸重視消費者的權益；6.私人企業、國有企業與敏感性產業在盈利之餘宜考量對環境造成之負面影響。綜言之，利害關係人理論的主張，目前僅獲得部分支持的證據。

Recently, the corporate social responsibility (CSR) concept introduces into China, Chinese companies started to announce CSR reporting. However, do these companies still only focus on maximum stockholders’ wealth? Or had care about other stakeholder interests, such as rights and interests of employees and customers, and take responsibilities of society and environment. It will be a worthy topic to research in China. My study is based on stakeholder’s theory, and using content analysis to score 529 CSR reports which announced in 2008 and 2009 from China. I observe the association between each stakeholder’s performance indicator and CSR score. I suppose it might be different results due to industries and characters of company. I classify sample into sensitive and non-sensitive, state-owned and private company, and 2008 and 2009 CSR reports. The results indicate that there isn’t enough evidence shows financial performance is associated with CSR score except size, risk and debt ratio. There isn’t enough evidence shows indicator of management is associate with CSR score of employee. Employee’s indicator and CSR score is significant negative, it implies companies in China should pay more attention on employee’s rights and interests. Performance indicator of stockholders and creditors are significant positive with CSR score, and it implies both of them are still consistent with the agency theory, but not always be the stakeholder’s theory. It’s glad to see CSR score of customer in 2009 is better than in 2008, it shows companies take account of customer rights and interests gradually. Besides profit, private companies and companies in sensitive industry should consider its impacts to environment. In summary, stakeholder theory gets partial support by evidence.

目錄
第壹章 緒論 .............................................................................................. 1
第一節 研究背景與動機...................................................................................... 1
第二節 研究目的.................................................................................................. 5
第三節 論文架構與流程...................................................................................... 6
第貳章 文獻回顧與假說建立 .................................................................. 8
第一節 企業社會責任.......................................................................................... 8
第二節 利害關係人理論.................................................................................... 23
第三節 企業社會責任評價與其利害關係人報償............................................ 41
第叁章 研究方法 .................................................................................... 50
第一節 研究對象與期間.................................................................................... 50
第二節 研究方法................................................................................................ 51
第三節 研究變數與衡量.................................................................................... 58
第四節 實證模型................................................................................................ 65
第肆章 實證結果與分析 ........................................................................ 71
第一節 敘述性統計............................................................................................ 71
第二節 企業社會責任評價對財務績效與其利害關係人報償之實證結果.... 74
第三節 2008年與2009年企業社會責任評價對財務績效與其利害關係人報
償之實證結果........................................................................................ 83
第四節 產業與企業社會責任評價對財務績效與其利害關係人報償之實證結
果..……………………………………………………………………..93
第五節 公司特性與企業社會責任評價對財務績效與其利害關係人報償之實證結果.................................................................................................. 106
第伍章 結論與建議 .............................................................................. 118
第一節 結論...................................................................................................... 118
第二節 研究限制.............................................................................................. 123
第三節 研究建議.............................................................................................. 124
參考文獻……………………………………………………………………………126


目錄
第壹章 緒論 .............................................................................................. 1
第一節 研究背景與動機...................................................................................... 1
第二節 研究目的.................................................................................................. 5
第三節 論文架構與流程...................................................................................... 6
第貳章 文獻回顧與假說建立 .................................................................. 8
第一節 企業社會責任.......................................................................................... 8
第二節 利害關係人理論.................................................................................... 23
第三節 企業社會責任評價與其利害關係人報償............................................ 41
第叁章 研究方法 .................................................................................... 50
第一節 研究對象與期間.................................................................................... 50
第二節 研究方法................................................................................................ 51
第三節 研究變數與衡量.................................................................................... 58
第四節 實證模型................................................................................................ 65
第肆章 實證結果與分析 ........................................................................ 71
第一節 敘述性統計............................................................................................ 71
第二節 企業社會責任評價對財務績效與其利害關係人報償之實證結果.... 74
第三節 2008年與2009年企業社會責任評價對財務績效與其利害關係人報
償之實證結果........................................................................................ 83
第四節 產業與企業社會責任評價對財務績效與其利害關係人報償之實證結
果..……………………………………………………………………..93
第五節 公司特性與企業社會責任評價對財務績效與其利害關係人報償之實證結果.................................................................................................. 106
第伍章 結論與建議 .............................................................................. 118
第一節 結論...................................................................................................... 118
第二節 研究限制.............................................................................................. 123
第三節 研究建議.............................................................................................. 124
參考文獻……………………………………………………………………………126
表目錄
表 2-1 聯合國全球盟約九項普遍原則 .................................................................... 13
表 2-2 OECD多國企業指導綱領 .......................................................................... 14
表 2-3 全球永續性報告 ............................................................................................ 16
表 2-4 中西企業社會責任比較表-相似構面 ........................................................... 21
表 2-5 中西企業社會責任比較表-不同構面 ........................................................... 22
表 2-6 學者對利害關係人的定義或成員 ................................................................ 29
表 2-7 利害關係人的類型 ........................................................................................ 34
表 2-8 企業在社會環境中的利害關係人 ................................................................ 36
表 2-9 利害關係人分類一覽表 ................................................................................ 37
表 2-10主要及次要利害關係人的利益和權力特質 ............................................... 39
表 3-1 企業社會責任評價表 .................................................................................... 54
表 3-2 控制變數衡量與定義 .................................................................................... 64
表 3-3 利害關係人應變數彙整表...………………………………………………..70
表 4-1 敘述統計-CSR評價 ...................................................................................... 72
表 4-2 敘述統計-變數 ............................................................................................... 72
表 4-3 敘述統計-年度比較 ....................................................................................... 73
表 4-4 企業社會責任評價對股東報償之實證結果 ................................................ 74
表 4-5 企業社會責任員工評價對員工報償之實證結果 ........................................ 75
表 4-6 企業社會責任評價對財務績效之實證結果 ................................................ 76
表 4-7 企業社會責任評價對債權人報償之實證結果 ............................................ 77
表 4-8 企業社會責任員工評價對經理人報償之實證結果 .................................... 78
表 4-9 企業社會責任消費者評價對消費者報償之實證結果 ................................ 79
表 4-10 企業社會責任品質評價對消費者報償之實證結果 .................................. 80
表 4-11 企業社會責任供應鏈評價與供應鏈相關之關係人報償之實證結果 ...... 81
表 4-12 企業社會責任環境評價對企業績效之實證結果 ...................................... 82
表 4-13 2009年企業社會責任評價對債權人報償之實證結果 .............................. 83
表 4-14 2008年與2009年企業社會責任員工評價對員工報償之實證結果 ........ 84
表 4-15 2009年企業社會責任消費者評價對消費者報償之實證結果 .................. 85
表 4-16 2009年企業社會責任品質評價對消費者報償之實證結果 ...................... 86
表 4-17 2008年與2009年企業社會責任供應鏈評價與供應鏈相關之關係人報償
之實證結果.................................................................................................... 87
表 4-18 2008年與2009年企業社會責任評價對財務績效之實證結果 ................ 88
表 4-19 2008年企業社會責任評價對股東報償之實證結果 .................................. 89
表 4-20 2008年企業社會責任消費者評價對消費者報償之實證結果…………. 90
表 4-21 2008年企業社會責任品質評價對消費者報償之實證結果 ...................... 91
表 4-22 2008年與2009年企業社會責任環境評價對企業績效之實證結果 ........ 92
表 4-23 非敏感性產業與敏感性產業企業社會責任員工評價對員工報償之實證表目錄
表 2-1 聯合國全球盟約九項普遍原則 .................................................................... 13
表 2-2 OECD多國企業指導綱領 .......................................................................... 14
表 2-3 全球永續性報告 ............................................................................................ 16
表 2-4 中西企業社會責任比較表-相似構面 ........................................................... 21
表 2-5 中西企業社會責任比較表-不同構面 ........................................................... 22
表 2-6 學者對利害關係人的定義或成員 ................................................................ 29
表 2-7 利害關係人的類型 ........................................................................................ 34
表 2-8 企業在社會環境中的利害關係人 ................................................................ 36
表 2-9 利害關係人分類一覽表 ................................................................................ 37
表 2-10主要及次要利害關係人的利益和權力特質 ............................................... 39
表 3-1 企業社會責任評價表 .................................................................................... 54
表 3-2 控制變數衡量與定義 .................................................................................... 64
表 3-3 利害關係人應變數彙整表...………………………………………………..70
表 4-1 敘述統計-CSR評價 ...................................................................................... 72
表 4-2 敘述統計-變數 ............................................................................................... 72
表 4-3 敘述統計-年度比較 ....................................................................................... 73
表 4-4 企業社會責任評價對股東報償之實證結果 ................................................ 74
表 4-5 企業社會責任員工評價對員工報償之實證結果 ........................................ 75
表 4-6 企業社會責任評價對財務績效之實證結果 ................................................ 76
表 4-7 企業社會責任評價對債權人報償之實證結果 ............................................ 77
表 4-8 企業社會責任員工評價對經理人報償之實證結果 .................................... 78
表 4-9 企業社會責任消費者評價對消費者報償之實證結果 ................................ 79
表 4-10 企業社會責任品質評價對消費者報償之實證結果 .................................. 80
表 4-11 企業社會責任供應鏈評價與供應鏈相關之關係人報償之實證結果 ...... 81
表 4-12 企業社會責任環境評價對企業績效之實證結果 ...................................... 82
表 4-13 2009年企業社會責任評價對債權人報償之實證結果 .............................. 83
表 4-14 2008年與2009年企業社會責任員工評價對員工報償之實證結果 ........ 84
表 4-15 2009年企業社會責任消費者評價對消費者報償之實證結果 .................. 85
表 4-16 2009年企業社會責任品質評價對消費者報償之實證結果 ...................... 86
表 4-17 2008年與2009年企業社會責任供應鏈評價與供應鏈相關之關係人報償
之實證結果.................................................................................................... 87
表 4-18 2008年與2009年企業社會責任評價對財務績效之實證結果 ................ 88
表 4-19 2008年企業社會責任評價對股東報償之實證結果 .................................. 89
表 4-20 2008年企業社會責任消費者評價對消費者報償之實證結果…………. 90
表 4-21 2008年企業社會責任品質評價對消費者報償之實證結果 ...................... 91
表 4-22 2008年與2009年企業社會責任環境評價對企業績效之實證結果 ........ 92
表 4-23 非敏感性產業與敏感性產業企業社會責任員工評價對員工報償之實證結果.............................................................................................................. 94
表 4-24 非敏感性產業企業社會責任品質評價對消費者報償之實證結果 .......... 95
表 4-25 非敏感性產業與敏感性產業企業社會責任環境評價對企業績效之實證
結果.............................................................................................................. 96
表 4-26 非敏感性產業與敏感性產業企業社會責任評價對財務績效之實證結果
...................................................................................................................... 97
表 4-27 非敏感性產業與敏感性產業企業社會責任評價對股東報償之實證結
果…………………………………………………………………………..98
表 4-28 非敏感性產業與敏感性產業企業社會責任評價對債權人報償之實證結
果.................................................................................................................. 99
表 4-29 非敏感性產業企業社會責任員工評價對經理人報償之實證結果…….100
表 4-30 敏感性產業企業社會責任員工評價對經理人報償之實證結果……….101
表 4-31 非敏感性產業企業社會責任消費者評價對消費者報償之實證結果 .... 102
表 4-32 敏感性產業企業社會責任消費者評價對消費者報償之實證結果 ........ 103
表 4-33 敏感性產業企業社會責任品質評價對消費者報償之實證結果……....104
表 4-34 非敏感性產業企業與敏感性產業企業社會責任供應鏈評價與供應鏈相
關之關係人報償之實證結果……………………………………………105
表 4-35 私有企業與國營企業之企業社會責任評價對股東報償之實證結果 .... 106
表 4-36 國營企業之企業社會責任評價對債權人報償之實證結果 .................... 107
表 4-37 私有企業與國營企業之企業社會責任員工評價對員工報償之實證結果
.................................................................................................................... 108
表 4-38 私有企業與國營企業之企業社會責任評價對財務績效之實證結果 .... 109
表 4-39 私有企業之企業社會責任員工評價對經理人報償之實證結果 ............ 110
表 4-40 國營企業之企業社會責任員工評價對經理人報償之實證結果 ............ 111
表 4-41 私有企業之社會責任消費者評價對消費者報償之實證結果 ................ 112
表 4-42 國營企業之社會責任消費者評價對消費者報償之實證結果 ................ 113
表 4-43 私有企業之社會責任品質評價對消費者報償之實證結果 .................... 114
表 4-44 國營企業之社會責任品質評價對消費者報償之實證結果 .................... 115
表 4-45 私有企業與國營企業之企業社會責任供應鏈評價與供應鏈相關之關係
人報償之實證結果.................................................................................... 116
表 4-46 私有企業與國營企業之企業社會責任環境評價對企業績效之實證結果
.................................................................................................................... 117

圖目錄
圖1-1 研究流程圖 ....................................................................................................... 7
圖2-1 代理理論與利害關係人理論關注對象之差異 ............................................. 25
圖2-2 利害關係人理論的三個層面 ......................................................................... 26
圖2-3 生產導向觀點下之利害關係人 ..................................................................... 31
圖2-4 管理觀點下之多元利害關係人 ..................................................................... 31
圖2-5 企業與社會關係的互動模型 ......................................................................... 32

中文部份
丘昌泰，2004，公共政策：基礎篇，台北市：巨流圖書。
王居卿，2006，滿足多重目標利害關係人之模式建構與應用，行政院國家科學委員會專題研究計畫（編號NSC94-2416-H-032-009-）。
池祥麟與林怡君，2007，企業社會績效與企業財務績效關聯性分析-以道瓊STOXX永續性指數為例， 2007年企業倫理和公司治理國際研討會論文集，台北大學合作經濟學系，台北。
沈中華與張元，2008，企業的社會責任行為可以改善財務績效嗎？-以英國FTSE社會責任指數為例，中央研究院經濟研究所，經濟論文，第36卷第3期，339-385。
沈明鑑，2004，利害關係人對策略、治理機制的影響與績效之關聯性研究，輔仁管理評論，第11卷第1期，1-32。
李思瑩與劉念琪，2002，高階經理人薪酬的揭露程度與公司治理，第八屆企業人力資源管理實務專題研究成果發表會，中央大學人力資源管理研究所，桃園縣中壢市。
林尚志，2003，我國公司治理評等指標建立之研究，未出版之碩士論文政治大學會計研究所，台北市。
林鳳麗與廖育旻，2010，台灣上市公司自由現金流量與營收成長是否影響公司績效?縱橫門檻迴歸模型之運用，會計與公司治理，第7卷第1期：1-30。
吳定，1997，公共政策辭典，台北市：五南圖書。
吳玲，2003，利益相關者：企業持續發展的新理念，四川大學學報，第5期：5-8。
吳家名，2005，全球化專案下矩陣式組織關係管理之研究：以日月光半導體公司為例，未出版之碩士論文，中山大學資訊管理學系碩士在職專班，高雄市。
吳毓荃，1999，內部關係人交易績效之研究，成功大學企業管理學系未出版之碩士論文，台南市。
周祖城與張漪杰，2007，企業社會責任相對水平與消費者購買意向關係的實證研究，中國工業經濟，第9期：111-118。
周祖城與張漪杰，2007，企業社會責任相對水平與消費者購買意向關係的實證研究，中國工業經濟，第9期：111-118。
周延風、羅文恩與肖文建，2007，企業社會責任行為與消費者響應——消費者個人特徵和價格信號的調節.中國工業經濟，第3期：62-69。
柯如欣，2007，從利害關係人之意願與行為探討企業社會責任與企業財務績效之關聯性-國際實證研究，國立台北大學合作經濟學系未出版碩士論文。
胡憲倫與許家偉，2008，國際間企業社會責任相關行為準則與規範介紹，環境工程會刊，19(1)，7-12。
高希均，2007，CSR 領先者的策略，天下雜誌，第367期，96-169。
莊秀禎，2006，滿足多重目標利害關係人之模式建構與應用，淡江大學企業管理學系未出版之碩士論文，台北縣。
陳文貞，1999，銀行經營績效與關係人往來之研究，靜宜大學企業管理學系未出版之碩士論文，台中縣。
陳文獻，2004，人力資本投資與組織績效之關聯，國立中央大學人力資源管理研究所未出版碩士論文。
陳志泰，2002，不同利害關係人對組織績效指標重要性認知之研究：以營建機電工程業為例，中原大學企業管理學系未出版碩士論文，桃園縣中壢市。
黃丙喜，2005，企業公民與社會責任，劉代洋、黃丙喜策劃編撰，企業、政府與社會，433-467，台北市：雙葉書廊。
黃英忠與蔡正飛，2002，從利害關係人理論來探索企業的人力精簡策略：以一個中外合資企業之個案為例，人力資源管理論文與案例發表會論文集，台北：中華人力資源管理學會。
黃英忠與蔡正飛，2005，企業人力精簡時員工的因應策略︰利害關係人理論觀點，人力資源管理學報，第5卷第1期，111-134。
黃家齊，2000，企業社會績效研究：社會責任表現、企業聲望與財務績效關聯性之實證分析，亞太管理評論，第5卷第3期，367-380。
馮燕，2004，企業型基金會公益資源運用個案研究，行政院國家科學委員會專題研究計畫成果報告。
麥影，2010，淺談企業社會責任競爭優勢貢獻的模型研究，研究中論文。
許維家，2005,建構以利害關係人為基礎的地區行銷策略，以集集鎮為例。國立台北大學公共行政暨政策學系碩士論文。 
廖英賢，2002，振興地方策略形成之利害關係人研究：澎湖設置觀光賭場爭議之個案分析，中山大學公共事務管理研究所未出版之碩士論文。
廖俊杰，2004，智慧資本投入, 產出與企業價值的因果關聯研究-以本國製造業為例, 台北國立台北大學企業管理學系博士論文。
潘(王+玉)汝，2010，探討員工企業社會責任之認知對組織公民行為之發展-以組織承諾為中介變項，國立中央大學人力資源管理研究所未出版碩士論文。
蔡豐隆，1995，企業倫理與企業社會表現之研究，中山大學企業管理研究所，未出版碩士論文。
劉宜君、陳敦源、蕭乃沂與林昭吟，2005，網絡分析在利害關係人概念之應用：以我國全民健保政策改革為例，台灣社會福利學刊，第4卷第1期，95-130。
蘇雄義，2008，供應鏈管理：原理、程序、實務，智勝出版社。
外文部分
Ackerman, Robert W. 1975. The social challenge to business. Harvard University Press (Cambridge, Mass.) United States .ISBN 0674811909
Aerts, W., and D. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34: 1-27.
Ahlstedt, L. and Jahnukainen, I., 1971. Yritysorganisaatio yhteistoiminnan ohjausjarjestelmana. Helsinki: Weilin and Goos
Alexander, G.. J. and R. A. Buchholz. 1978. Corporate Social Responsibility and Stock Market Performance. Academy of Management Journal 21: 479-486.
Alkhafaji, Abbass F. 1989. A Stakeholder Approach to Corporate Governance: Managing in a Dynamic Environment,‖ New York: Quorum.
Alkhafaji, A. F., 1989. A stakeholder approach to corporate governance: Managing in a dynamic environment. NY: Quorum Books.
Alyson Slater, 2004.GRI‘s Economic Performance Indicators: Measuring Impacts One Stakeholder at a Time. Appeared in ―Accountability Forum‖ Issue 1, Spring
Al-Tuwaijri, S. A., T. E. Christensen, and K. E. Hughes. 2004. The relations among environmental disclosure, environment al performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29 (5-6):447-471.
Anderson, E. W., C. Fornell and S. K. Mazvanchery. 2004. Customer Satisfaction and Shareholder Value. Journal of Marketing. 68(4):172-185.
Anderson, E. W. and V. Mittal. 2000. Strengthening the Satisfaction-Profit Chain. Journal of Service Research 3(2):107-120.
Anderson, J. C. and A. W. Frankle. 1980. Voluntary Social Reporting: An Iso-Beta
131
Portfolio analysis. Accounting Review 55: 467-479.
Ansoff, H. I., 1965. Corporate strategy. NY: McGraw Hill.
Aupperle, K., A. Carroll, and John D. Hatfield. 1985. An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability. Academy of Management Journal 28: 446-463.
Berle, A. A., Jr., A. C. Wicks, S. Katha, and T. M. Jones. 1932. The Modern Corporation and Private Property. New York: Macmillan.
Bertalanffy, L.V., 1950. The theory of open system in physics and biology. Science, 3: 23-29.
Black, B.S., H. Jang and W. Kim, 2006. Does corporate governance predict firm‘s market values? Evidence from Koera. Journal of Law, Economics and Organizations 22, Oct: 366-413.
Boulding, K. E. 1956. General systems theory: The skeleton of a science. Management Science 2: 197-208.
Bowen, H. R. 1953. Social responsibilities of the businessman. New York: Harper & Row.
Bowie, N., 1988. The moral obligations of multinational corporations. In S.Luper-Foy (Ed.). Problems of International Justice 97-113. Boulder, CO: Westview Press.
Bontis, N. and J. Fitz-enz. 2002. Intellectual capital ROI: a causal map of human capital antecedents and consequences. Journal of Intellectual Capital 3(3):223–247.
Boulding, K. E., 1956. General systems theory: The skeleton of a science. Management Science 2: 197-208.
Bragdon, J. H., and J. A. T. Marlin. 1972. Is pollution profitable? Risk Management 19 (4): 157-169.
Brown, T. J., and P. A. Dacin. 1997. The Company and the Product: Corporate Associations and Consumer Product Responses. Journal of Marketing (61)1: 68-84.
Brenner, S. N. , 1993. The stakeholder theory of the firm and organizational decision making: Some propositions and a model. Proceedings of the Fourth Annual
Brenner, S. N., 1995. Stakeholder theory of the firm: Its consistency with current management techniques. Understanding Stakeholder Thinking 75-96.
Brinkerhoff, D. W. and Crosby, B. L., 2002. Managing policy reform: Concepts and tools for decision-makers in developing and transitioning countries. Bloomfield, CT: Kumarian Press, Inc.
Cappelli, P. and D. Neumark. 2001. Do ‗high-performance‘ work practices improve establishment level outcomes? Industrial and Labor Relations Review 54(4):737–76.
Carrigan, M., Ahmad Attalla. 2001. The Myth of the Ethical Consumer-do Ethics Matter in Purchase Behaviour? Journal of Consumer Marketing 18(7): 560-578.
Carroll, A. B. 1979. A Three-Dimensional Conceptual Model of Corporate Social Performance. Academy of Management Review 4(4 ): 497-505.
Carroll, A. B. 1987. In Search of the Moral Manager. Business Horizons 30(3): 7-15.
Carroll, A. B. 1989. Business and Society: Ethics and Stakeholder Management. Cincinnati: South-Western.
Carroll, A. B. 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons 34 (4): 39-48.
Carroll, A. B. 1993. Business and society: Ethics and stakeholder management. Cincinnati: South-Western.
133
Carroll, A. B. 1998. The Four Faces of Corporate Citizenship. Business and Society Review 100(1): 1–7
Carroll, A. B. 1999. Corporate Social Responsibility Evolution of a Definitional Construct. Business and Society 38(3): 268-295.
Carroll, A. B. 2000. A Commentary and an Overview of Key Questions on Corporate Social Performance Measurement. Business and Society 39: 466-478.
Carroll, A. B. 2006. Business and Society: Ethics and Stakeholder Management, 6th ed. Mason, OH: Thomson/South-Western. ISBN 0324225814.
Castelo, M.C., and L. L. Rodrigues. 2006. Corporate social responsibility and resource-based perspectives. Journal of Business Ethics 69(2): 111-132.
Charan,R., S. Drodder, and J. L. Noel. 2011. The Leadership Pipeline: How to Build the Leadership Powered Company (2nd Edition). ISBN 978-0-470-89456-9. John Wiley & Sons Inc.
Charkham, J. P. 1992. Corporate governance: Lessons from abroad. European Business Journal 4: 8-16.
Cho, C. H., and D. M. Patten. 2007. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society 32:639-647.
Clarkson, M. B. E. 1994. A risk based model of stakeholder theory. Proceedings of the Second Toronto Conference on Stakeholder Theory. Toronto: Center for Corporate Social Performance and Ethics, University of Toronto.
Clarkson, M. B. E. 1995. A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review 20: 92-117.
Clarkson, M. B. E.. 1995. A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review 20(1): 92-117.
Cochran, P. L. and R. A. Wood. 1984. Corporate Social Responsibility and Financial
134
Performance. The Academy of Management Journal 27(1):42-56.
Collins, M. 1993.Global corporate philanthropy – marketing beyond the call of the duty?‘ European Journal of Marketing 27(2) 46–58.
Cornell, B. and A. C. Shapiro. 1987. Corporate stakeholders and corporate finance. Financial Management 16(1): 5-14.
Daft, R. L. 2003. Organization theory and design (8th ed.). Cincinnati, Ohio : South-Western College Publishing.
Dahlsrud, A. 2008. How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management 15(1): 1-13.
Davis, K. 1960. Can business afford to ignore social responsibilities? . California Management Review 2 (3): 70-76.
Davis, K. and L. B. Robert. 1966. Business and Its Environment. New York: McGraw-Hill, 174-175.
Davis, K. 1973. The Case for and against Business Assumption of Social Responsibilities. Academy of Management Journal 16: 312-322.
Davis, K.; R. Blomstrom 1975. Business and Society: Environment and Responsibility, New York: McGraw-Hill. ISBN 0070155240.
Donaldson, T. and L. Preston. 1995. The Stakeholder Theory of Corporation: Concepts, Evidence, and Implication. Academy of Management Review 20: 65-91.
Dowell, G., S. Hart, and Yeung. 2000. Do corporate global environmental standards create or destroy value? Management Science 46(8): 1059-1074.
Dyer, J. H. 1996. Specialized supplier networks as a source of competitive advantage: Evidence from the auto industry. Strategic Management Journal 17:271-292.
135
Eells, R. and C. Walton. 1974. Conceptual foundations of business. (3nd ed.). Georgetown, Ontario: Irwin-Dorsey Limited.
Eisenhardt, K. M. 1989. Making Fast Strategic Decisions in High-Velocity Environments. The Academy of Management Journal 32(3):543-576.
Ellram, L.M.. 1991. A managerial guide for the development and implementation of purchasing partnerships. International Journal of Purchasing and Materials Management 27(3): 2-8
Evan, W. M., and R. E. Freeman. 1988. A stakeholder theory of the modern corporation: Kantian capitalism. In T. L. Beauchamp and N. Bowie (Eds.). Ethical Theory and Business, 75-93. NJ: Prentice-Hall. Fama. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88(2): 288-307
Fauzi, H. 2010. Corporate Social and Financial Performance: Empirical Evidence from American Companies. Working paper: Sebelas Maret University.
Fekrat, M. A., C. Inclan, and D. Petroni. 1996. Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. International Journal of Accounting 31 (2): 175-195.
Ferrell, O., J. Fraedrich, and L. Ferrell. 2005. Business ethics: ethical decision making and cases. Boston：New York.
Fogler, H. R., and F. Nutt. 1975. A note on social responsibility and stockvaluation. Academy of Management Journal 18 (1): 155-160.
Frederick, W. C. 1960. The growing concern over business responsibility. California Management Review, 2: 54-61.
Frederick, W. C., J. E. Post, and K. Davis. 1992. Business and society: Corporate strategy, public policy, ethics (7th ed.). NY: McGraw-Hill.
136
Freedman, M., and C. Wasley. 1990. The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting 3: 183-193.
Freeman, R. E. and D. L. Reed. 1983. Stockholders and stakeholders: A new perspective on corporate governance. California Management Review 25(3): 88-106.
Freeman, R. E. 1984. Strategic Management: A Stakeholder Approach. Pitman: Boston.
Freeman, R. E. and D. R.Gilbert. 1987. Managing stakeholder relationships. In S. P. Sethi and C. M. Falbe (Eds). Business and Society: Dimensions of Conflict and Cooperation 397-423. Lexington, MA: Lexington Books.
Freeman, R. E. 1994. The politics of stakeholder theory: Some future directions. Business Ethics Quarterly 4(4): 409-421.
Freeman, R. E., A. C. Wicks, and B. Parmar. 2004. Stakeholder Theory and the Corporate Objective Revisited. Organization Science 15(3): 364-369.
Friedman, M. 1970. The Social Responsibility of Business is to Increase its Profit. New York Times Magazine September 13: 122-126.
Friedman, A. L. and S. Miles. 2002. Developing stakeholder theory. Journal of Management Studies 39(1): 1-21.
Frooman, J., 1999. Stakeholder influence strategies. Academy of Management Review 24(2): 191-205.
Frooman, J. 1997. Socially Irresponsible and Illegal Behavior and Shareholder Wealth. Business & Society 36(3): 221-249.
Gerbing, D. W. and J. C. Anderson. 1988. An Updated Paradigm for Scale Development Incorporating Uni-Dimensionality and Its Assessment. Journal of Marketing Research 25(2): 186-193.
Gherardi, S., 2000. Where learning is: Metaphors and situated learning in a planning group. Human Relations 53(8): 1057-1080.
Gibson,K., and G, O‘Donovan. 2007. Corporate Governance and Environmental Reporting: an Australian study. The Authors Journal compilation 15(5):994-956.
Goodpaster, K. E. 1991. Business ethics and stakeholder analysis. Business Ethics Quarterly 1(1): 53-73.
Griffin, J. J. and J. F. Mahon. 1997. The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-Five Years of Incomparable Research. Business and Society 26(1): 5-31.
Graham, T.S., P.J. Dougherty, W. N. Dudley. 1994. The long term strategic impact of purchasing partnerships. International Journal of Purchasing and Materials Management 30(4): 13-18.
Greenley, G. E. and G. R. Foxall. 1997. Multiple Stakeholder Orientation in UK Companies and the Implications for Company Performance. Journal of Management Studies 34(2): 260-284.
Grossman, Michael. 2000. The human capital model, Handbook of Health Economics. 1(1):347-408. Elsevier B.V.
Gruca, T. P. and L. L. Rego. 2005. Customer Satisfaction, Cash Flow, and Shareholder Value. Journal of Marketing 69 (July):115–30.
Gunasekaran,A., C. Patelb and Ronald E. McGaugheyc. 2004.A framework for supply chain performance measurement. International Journal of Production Economics 87(3):333-347.
Gunasekarana, A., and E. W. T. Ngai. 2004.Information systems in supply chain integration and management. European Journal of Operational Research
138
159(2):269-295.
Guo, P. and Y. Yu. 2006. The Performance of Social Responsibilities by means of the Cooperation Between Public and Private Enterprises- a Case Study of Programs of Supporting the Poor in China‘s Causes of ―Helping to Start an Undertaking. Management World 4(1):41-47.
Gupta, Shruti and Julie Pirsch. 2006. The company-cause-customer fit decision in cause-related marketing. Journal of Consumer Marketing 23(6):314-326.
Hackston, D. and M. J. Milne. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9 (1): 77-108.
Hallowell, R. 1996. The relationships of customer satisfaction, customer loyalty, and profitability: an empirical study. International Journal of Service Industry Management 7(4):27-42
Handelman, Jay M. and Stephen J. Arnold. 1999. The Role of Marketing Actions with a Social Dimension: Appeals to the Institutional Environment. Journal of Marketing 63(3): 33-48.
Hannan, M. T. and J. Freeman. 1977. Structural inertia and organizational change, American Sociological Review 49(3): 149-164.
Heide, J. B. and R. L. Stump. 1995. Performance implications of buyer–supplier relationships in industrial markets: a transaction cost explanation. Journal of Business Research 32(1): 57–66.
Hemmati, M. 2002. Multi-stakeholder process for governance and sustainability: Beyond deadlock and conflict. London: Earthscan Publications Ltd.
Hemmati, H. M. 2002.Multi-stakeholder processes for governance and sustainability: beyond deadlock and conflict. Earthscan: London UK.
139
Hill, C. W. L. and G. R. Jones. 2004. Strategic management: An integrated approach (6th ed.). Boston : Houghton Mifflin.
Hill, C. W. L. and T. M. Jones. 1992. Stakeholder-agency theory. Journal of Management Studies 29(2): 131-154.
Huselid, M. A., S. E. Jackson and R. S. Schuler.1997. Technical and Strategic Human Resource Management Effectiveness as Determinants of Firm Performance. The Academy of Management Journal 40(1):171-188.
Jaggi, B., and M. Freedman. 1992. An examination of the impact of pollution performance on economic and market performance: Pulp and paper firms. Journal of Business Finance and Accounting 19 (5):697-713.
Jensen, M. C. 2001. Value Maximization, Stakeholder Theory, and the Corporate Objective Function. Journal of Applied Corporate Finance 14(3): 8–21.
Jensen, M. C. and W. H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency costs, and Ownership Structure. Journal of Financial Economics 3(4): 305-360.
Jones, T. M. 1995. Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics. Academy of Management Review 20(3): 404-437.
Jones G. R., J. M. George, and C. W. L. Hill. 2000. Contemporary Management (2nd ed.). NY: McGraw-Hill.
Jones, G. R. 2004. Organizational theory, design, and change: Text and Cases. (4th ed.). NJ: Prentice-Hall.
Kalwani, M. U. and N. Narayandas. 1995. Long-Term Manufacturer-Supplier Relationships: Do They Pay off for Supplier Firms? The Journal of Marketing 59(1):1-16.
Kanter, R. M. 1999. From Spare Change to Real Change. Harvard Business Review
140
77(3), 122–132.
Kaplan, A. 1943. Content Analysis and the Theory of Signs. Philosophy of Science 10(4):230-247.
Kast, F. E. and Rosenzweig, J. E., 1972. General systems theory: Applications for organization and management. Academy of Management Journal, 15(4), 447-465.
King, A. and M. Lenox. 2000. Lean and green: Exploring the spillovers from lean production to environmental performance. Production Operation Management 10(3):244-256.
Kinicki, A. and Williams, B. K., 2003. Management: A practical introduction. NY: McGraw-Hill.
Knox, K. J., E. C. Blankmeyer and J. R. Stutzman. 2004. Administrative Compensation and Organizational Performance in Texas Nursing Facilities. Small Business Economics 22(1):33–49.
Kohn, K. 2006. Rising Wage Dispersion, After All!: The German Wage Structure at the Turn of the Century. ZEW - Centre for European Economic Research Discussion Paper No. 06-031.
Konar, S., and M. A. Cohen. 2001. Does the market value environmental performance. The Review of Economics and Statistics 83 (2): 281-289.
Kotler, P. and N. Lee. Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause. John Wiley and Sons Inc. : New Jersey.
Kumar, N., L. W. Stern and R. S. Achrol. 1992. Assessing Reseller Performance from the Perspective of the Supplier. Journal of Marketing Research 29(2):238-253.
Kuo, L. P., C.C. Yeh and H. C. Yu. 2011. Disclosure of Corporate Social Responsibility and Environmental Management－Evidence from China.
141
Working paper, Tamkang University : Taiwan.
Langtry, B., 1994. Stakeholders and the moral responsibilities of business. Business Ethics Quarterly 4(4), 431-443.
Laszlo, C. 2003. The Sustainable Company: How to Create Lasting Value through Social and Environmental Performance. Island Press: Washington DC.
Leuz, C., D. Nanda, and P. Wysocki. 2002. Investor Protection and Earnings Management: An International Comparison. Working Paper: MIT Sloan School of Management.
Li, Z. 2006. A study on Relation of Corporate Social Responsibility and Corporate Value：Empirical Evidence from Shanghai Securities Exchange. China industrial Economy 2(2): 77-83
Lindenberg, E. and S. Ross. 1981. Tobin‘s q ratio and industrial organization. Journal of Business 54(1): 1-32.
Luk, C. L., O. H. M. Yau, A. C. B Tse, L. Y. M. Sin, and R. P. M. Chow. 2005. Stakeholder Orientation and Business Performance: The Case of Service Companies in China. Journal of International Marketing 13(1), 89-110.
MacBeth, D.K., N. Ferguson. 1994. Partnership Sourcing: An Integrated Supply Chain Management Approach. Pitman : London.
Manne, H. and H. C. Wallich. 1972. The Modern Corporation and Social Responsibility. American Enterprise Institute for Public Policy Research, Washington DC.
Mahoney, J., C. C. Asher, and J. Mahoney. 2004. Toward a property rights foundation for a stakeholder theory of the firm. This paper was part of 2004 Academy of Management Business Policy and Strategy (BPS) Division Symposium in New Orleans, LA titled: The role of individual stars, and stakeholders in creating and
142
appropriating rents.
Mahoney, L., and R. W. Roberts. 2007. Corporate Social Performance, Financial Performance and Institutional Ownership in Canadian Firms. Accounting Forum 31(3): 233-253.
Maignan, I.,and O. C. Ferrell. 2001. Corporate Citizenship as a Marketing Instrument: Concepts, Evidence and Research Directions. European Journal of Marketing 35(3/4): 457-484.
Maloni, M. J. and W. C. Benton. 1997. Supply Chain partnerships: Opportunities for operations research. European Journal of Operational Research 101(3): 419-429.
March,J. G. and H. Simon. 1958. Organizations. Wiley: New York.
Margolis, J. D. and J. P. Walsh. 2003. Misery Loves Companies: Rethinking Social Initiatives by Business. Administrative Science Quarterly 48(2): 268-305.
McGuire, J. B. 1963. Business and Society: Meeting of the International Association for Business and Society. McGraw-Hill: New York.
McGuire, J. B., A. Sundgren, and T. Schneeweis. 1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal 31(4):854-872.
McWilliams, A. and D. Siegel. 2000. Corporate Social Responsibility: A Theory of the Firm Perspective. Academy of Management Review 26(1): 117-127.
Mishra, S. and D. Suar. 2010. Does Corporate Social Responsibility Influence Firm Performance of Indian Companies? Journal of Business Ethics 95(4):571-601.
Mitchell, R. K., B. R. Agle, and D. J. Wood. 1997. Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review 22(4): 853-886.
143
Mohr, Lois A., Deborah J. Webb, Katherine E. Harris. 2001. Do Consumers Expect Companies to be Socially Responsible? The Impact of Corporate Social Responsibility on Buying Behavior. Journal of Consumer Affairs 35(1): 45-72.
Mohr, Lois. A., Deborah J. Webb. 2005. The Effects of Corporate Social Responsibility and Price on Consumer Responses. Journal of Consumer Affairs 39(1): 121-147.
Moore, M. H., L. D. Brown, and J. P. Honan. 2001. Toward a public value framework for accountability and performance management for international Non-Governmental Organization. Hauser Center/Keio University Workshop on Accountability for International Nongovernmental Foundation.
Morris, S. A. 1997. Environmental pollution and competitive advantage: An exploratory study of U.S. industrial-goods manufacturers. Academy of Management Proceedings 43: 411-415.
Murray, A., D. Sinclair, D. Power, and R. Gray. 2006. Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing and Accountability Journal 19 (2): 228-255.
Murray, Keith B., Christine M. Vogel. 1997. Using a Hierarchy of Effects Approach to Gauge the Effectiveness of CSR to Generate Goodwill Towards the Firm: Financial Versus Nonfinancial Impacts. Journal of Business Research 38(2): 141-160.
Näsi, J.,1995. What is stakeholder thinking? A snapshot of a social theory of the firm. In J. Nasi (Ed.). Understanding Stakeholder Thinking, 19-32.
Nayyar, P.R. 1995. Stock market reactions to customer service changes. Strategic Management Journal 16(1):39-53.
Newman, J. A. and K. M. Breeden. 1992. Managing in the environmental era: Lesson
144
from environmental leaders. The Columbia Journal of World Business 27(3 & 4): Fall/Winter, 210-221.
Nunnaly, J. 1978. Psychometric theory (end ed.) McGraw Hill: New York.
Patten, D. M. 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy 10 (4): 297-308.
Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27 (8): 763-773.
Pava, M. L. and J. Krausz. 1996. The association between corporate social-responsibility and financial performance: The paradox of social cost. Journal of Business Ethics 15(3):321-357.
Pfeffer, J. and G. R. Salancik. 1978. The external control of organizations: A resource dependence perspective. NY: Harper and Row.
Pfeffer, J. 1982. Organizations and organizational theory. Boston: Pitman.
Pigé, B. 2002. Stakeholder theory and corporate governance: The nature of the board information. Management 7(1): 1-17.
Porter, M. E., and C. Van der Linde. 1995. Green and competitive: Ending the stalemate. Harvard Business Review 73 (5): 120-134.
Porter, M. E. and M. R. Kramer: 2006. Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review.
Posner, B., and W. Schmidt. 1992. Values and the American Manager: An Update Updated. California Management Review 25(2): 80-94.
Preston, L. E. and Post, J. E. 1975. Private management and public policy: The principle of public responsibility. Englewood Cliffs, NJ: Prentice Hall.
145
Preston, L. E. and D. P. O‘Bannon. 1997. The Corporate Social-Financial Performance Relationship：A Typology and Analysis,‖ Business and Society 36(3) 419-429.
Preston, L., H. Sapienza, and R. Miller. 1991. Stakeholders, Shareholders, Managers: Who Gains What from Corporate Performance? in Amatai Etzioni and Paul Lawrence (eds.), Socio-Economics: Toward a New Synthesis. Armonk: M. E. Sharpe.
Prior, D., J. Surroca, and J. Tribo. 2008. Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility. Corporate Governance 16(3):160-177.
Reynolds, S. J., F. C. Schultz and D. R. Hekman. 2006. Stakeholder Theory and Managerial Decision-Making: Constraints and Implications of Balancing Stakeholder Interests. Journal of Business Ethics 64(3):285-301.
Rhenman, E., 1964. Företagsdemokrati och företagsorganisation. Stockholm: Thule.
Riordan, C. M., R. D. Gatewood and J. Bill. 1997. Corporate Image: Employee Reactions and Implications for Managing Corporate Social Performance. Journal of Business Ethics 16(4):401-412.
Robbins, S. P. and Coulter, M., 2005. Management (8th ed.), NJ: Prentice-Hall.
Rowley, T. J., 1997. Moving beyond dyadic ties: A network theory of stakeholder influences. Academy of Management Review, 22(4), 887-910.
Rachel Carson. 1961. The Silent Spring.
Rockness, J., W. P. Schlachter, and H. O. Rockness. 1986. Hazardous waste disposal, corporate disclosure, and financial performance in the chemical industry. Advances in Public Interest Accounting 1: 167-191.
Russo, M. V., and P. A. Fouts. 1997. A resource-based perspective on corporate
146
environmental performance and profitability. Academy of Management Journal 40 (3): 534-559.
Rust, R. T., K. N. Lemon and V. A. Zeithaml. 2004. Return on Marketing: Using Customer Equity to Focus Marketing Strategy. Journal of Marketing 68(1):109-127.
Savage, G. T., Nix, T. W., Whitehead C.J., and Blair J.D., 1991. Strategies for assessing and managing organizational stakeholders. Academy of Management Executive 5(2): 61-75.
Schuler, D. A. and M. Gording. 2006. A Corporate Social Performance-Corporate Financial Performance Behavioral Model for Consumers. Academy of Management Review 31(1): 540-558.
Schwartz, M. S. & Carroll, A. B. (2003). Corporate Social Responsibility: A three-domain approach. Business Ethics Quarterly 13(4):503-523.
Sen, A. 1997. Economics, Business Principles and Moral Sentiments. Business Ethics Quarterly 7(1): 5-15.
Sethi, S. P. 1975. Dimensions of corporate social performance: an analytical framework. California Management Review 17(3): 58-64.
Simpson, W. G. and T. Kohers (2002), ―The Link between Corporate Social and Financial Performance：Evidence from the Banking Industry,‖ Journal of Business Ethics, 35, 97-109.
Stanwick, P. A. 1998. The Relationship between Corporate Social Performance, and Organizational Size, Financial Performance, and Environmental Performance: An Empirical Examination. Journal of Business Ethics 17(2): 195-204.
Starik, M., 1994. Reflections on stakeholder theory. In Toronto Conference: Reflections on Stakeholder Theory. Business and Society, 33(1), 89-95.
147
Stephen G. Timme, 2004. The Financial-Supply Chain Management connection. Logistics Comment 38(1/2): 27-45
Stroh, L.K., J. M. Brett, J. P. Baumann and A.H. Reilly. 1996. Agency theory and variable pay compensation strategies. The Academy of Management 39(3):751-767.
Sveiby, E. S. 1997. The New Organizational Wealth: Managing & Measuring Knowledge-Based Assets. Berrett Koehler: San Francisco.
Swanson, D. L. 1995. Addressing a Theoretical Problem by Reorienting the Corporate Social Performance Model,‖ Academy of Management Review 20(1): 43-64.
Taha, H. A. 2003. Operations research: An introduction. NJ: Prentice-Hall.
Thompson, J. K., S. L. Wartick and H. L. Smith. 1991. Integrating corporate social performance and stakeholder management: Implications for a research agenda in small business. Research in Corporate Social Performance and Policy 12: 207-230
Tsoutsoura, M. 2004. Corporate Social Responsibility and Financial Performance. University of California, Berkeley: Working Paper Series.
Ullmann, A. A. 1985. Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review 10(2): 540-557.
Vance, Stanley. 1975. Are Socially Responsible Firms Good Investment Risk? Management Review 29(4): 57-168.
van Heok, R. I. , 2001. The contribution of performance measurement to the expansion of third party logistics alliances in the supply chain. International Journal of Operations and Production Management 21(1/2): 15-29.
Vickers, J. and G. Yarrow. 1988. Regulation of privatised firms in Britain. European
148
Economic Review 32(2-3):465-472.
Waddock, S. A. and S. B. Graves. 1997. The Corporate Social Performance – Financial Performance Link. Strategic Management Journal 18(1): 303-319.
Walley, N., and B. Whitehead. 1994. It‘s not easy being green. Harvard Business Review 72 (3): 46-52.
Walton, C.C. 1967. Corporate Social Responsibilities. Belmont. CA: Wadsworth
Weber, M. 1947. The Theory of Social and Economic Organization. New York：Free Press.
Weber, R. P. 1990. Basic content analysis (2nd ed). Newbury Park: CA.
Weidenbaum, Murray, and Sheldon Vogt. 1987. Takeovers and Stockholders: Winners and Losers. California Management Review 29(4):57-168.
Weiss, J.W. 1994. Business ethics: A managerial, stakeholder approach. Belmont, CA: Wadsworth.
Wheeler, D. and M. Sillanpää. 1997. The stakeholder corporation: The body shop blueprint for maximizing stakeholder value. London: Pitman.
Wicks, A. C., D. R. J. Gilbert, and R. E. Freeman. 1994. A feminist reinterpretation of the stakeholder concept. Business Ethics Quarterly 4(4): 475-497.
Williamson, Oliver E. 1967. The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm. Chicago: Markham.
Williamson, O. E., 1975. Markets and hierarchies: Analysis and antitrust implications. NY: The Free Press.
Wimmer, R. D. and J. R . Dominick. 1983. Mass Media Research：An Introduction. Belmont, CA：Wadsworth.
Wood, D. J. 1991. Corporate social performance revisited. Academy of Management
149
Review 16(3): 691-718.
Xu. S and R. Yang. 2010. Indigenous Characteristics of Chinese Corporate Social Responsibility Conceptual Paradigm. Journal of Business Ethics. 93(2): 321-333.
Zhou, Y. F., W. E. Luo and W. J. Xiao. 2007. Corporate Social Responsibility Behavior and Consumer Responses: The Moderator Effects of Consumer Personal Characteristic and Price Signal. China Industrial Economy 3(1): 62-69.
Zadek, S., C. Gonella, and A. Pilling A. 1998. Research Report 57. London: The Association of Chartered Accountants.
Zedek, S. 2002. Corporate Responsibility & the Competitive Advantage of Nations. The Copenhagen Centre and AccountAbility.
Zhou, Y. F., W. E. Luo and W. J. Xiao. 2007. Corporate Social Responsibility Behavior and Consumer Responses: The Moderator Effects of Consumer Personal Characteristic and Price Signal. China Industrial Economy 3(1): 62-69.

網路資源
大紀元http://www.epochtimes.com/b5/2/12/20/n257812.htm
中央社http://www.cna.com.tw
台灣企業社會責任網站http://csr.moea.gov.tw/articles/articles.asp
台灣企業社會責任協會網站http://www.csrtaiwan.org/index.php
企業社會責任中國網 http://www.csr-china.net/
新浪北京http://news.sina.com.hk
經濟日報 http://news.wenweipo.com/2010/05/26/IN1005260052_p1.htm