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Author:Reynolds, M.
Yuthas, K.
Title:Moral discourse and corporate social responsibility reporting
Journal:Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 47-64
Index terms:stakeholders
communication
social responsibility
reporting
Language:eng
Abstract:This paper concentrates on corporate social responsibility (hereafter as: CSR) reporting. Habermas' theory of communicative action is applied to analyze the moral discourse. Stakeholders can be considered either as external parties or as integral parts of corporate entity. CSR reporting models are analyzed to find out the underlying stakeholder philosophy. It is found that traditional view of stakeholders as external parties is predominant.
SCIMA record nr: 267062
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