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1、JournalofBusinessEthics(2008)82:213231ÓSpringer2008DOI10.1007/s10551-007-9572-4AStakeholderApproachtoCorporateSocialResponsibility:AFreshPerspectiveintoTheoryandPracticeDimaJamaliABSTRACT.Stakeholdertheoryhasgainedcurrencyinwaysfromthenarroweconomicpersp
2、ectiveofthebusinessandsocietyliteratureinrecentyearsinincreasingshareholderwealth(Friedman,1962),tolightofitspracticalityfromtheperspectiveofmanagerseconomic,legal,ethicalanddiscretionarystrandsofandscholars.Inaccountingfortherecentascendancyresponsibili
3、ty(Carroll,1979)togoodcorporateofstakeholdertheory,thisarticlepresentsanoverviewcitizenship(Hemphill,2004).Thesevariationsoftwotraditionalconceptualizationsofcorporatesteminpartfromdifferingfundamentalassumptionssocialresponsibility(CSR)(Carroll:1979,ATh
4、ree-aboutwhatCSRentails,varyingfromconcep-DimensionalConceptualModelofCorporatePerfor-tionsofminimallegalandeconomicobligationsmance,TheAcademyofManagementReview4(4),497505andWood:1991,CorporateSocialPerformanceandaccountabilitytostockholderstobroaderRev
5、isited,TheAcademyofManagementReview16(4),responsibilitiestothewidersocialsysteminwhicha691717),highlightingtheirpredominantinclinationcorporationisembedded.towardprovidingstatictaxonomicCSRdescriptions.ResultingfromthesedivergentfundamentalThearticlethen
6、makesthecaseforastakeholderapproachassumptionsisalingeringskepticisminthefieldoftoCSR,reviewingitsrationaleandoutlininghowitbusinessandsociety,invitingFrankental(2001)tohasbeenintegratedintorecentempiricalstudies.InlightargueforexamplethatCSRisavagueandof
7、thisreview,thearticleadoptsastakeholderframeworkintangibletermwhichcanmeananythingtoany-theEthicalPerformanceScorecard(EPS)proposedbybody,andthereforeiseffectivelywithoutmeaning.Spiller(2000,EthicalBusinessandInvestment:AModelTheconfederationofBritishind
8、ustryhassimilarlyForBusinessandSociety,JournalofBusinessEthics27,arguedthatCSRishighlysubjectiveandtherefore149160)toexaminetheCSRapproachofasampledoesnotallowforauniversallyapplicableofLebaneseandSyrianfirmswithaninteresti
