"How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships'
"How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships'
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DOI：
10.1080/13504509.2018.1471628
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发表时间：
2018-01-01
影响因子：
5.6
通讯作者：
Magnan, G.
中科院分区：
文献类型：
--
作者：
Ashrafi, M.;Adams, M.;Magnan, G.
企业在履行其财务和法律义务的同时，应具有社会和环境绩效标准和做法的概念通常被称为企业社会责任(CSR)或企业可持续性(CS)。以前的研究已经讨论了这两个术语是趋同的，还是应该作为独立的概念使用。在回顾了企业社会责任和社会责任的发展趋势以及关于两者关系的各种观点之后，我们提出了一个关系模型，以更好地理解如何将企业社会责任作为企业的过渡阶段或最终目标融入社会责任。本研究旨在为研究者和实践者提供关于采用CSR和CS的更深入的见解。该模型旨在为CSR和CS之间的关系提供一个可信的观点，以帮助减少这些领域之间和这些领域内的混淆和沟通。
The notion that corporations are expected to have social and environmental performance standards and practices while meeting their financial and legal obligations is commonly referred to as corporate social responsibility (CSR) or corporate sustainability (CS). Previous studies have discussed whether the two terms are converging or should be used as stand-alone concepts. After reviewing the trends in development of CSR and CS, and the various viewpoints on the relationships between the two, we propose a relationship model to better understand how CSR can be integrated into CS as either a transitional stage or ultimate goal for a corporation. This study aims to provide researchers and practitioners with further insights on the adoption of CSR and CS. The model is intended to provide a plausible view of the relationships between CSR and CS to help to lessen the confusion and ease the communication both between and within these fields.