enron
- 최초 등록일
- 2008.04.13
- 최종 저작일
- 2008.04
- 5페이지/
MS 워드
- 가격 1,000원
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소개글
english version
목차
Director’s duties towards shareholders and stakeholders
Applicability of stakeholders’ theory.
Can value maximization be the governing corporate objective?
A New way
Closing Thoughts.
본문내용
Profit maximization has been traditionally accepted as the singular and most significant objective of an enterprise. The shareholders are the indisputable owners of the company, therefore the directors’ duty towards them is considered paramount. The implication is that the directors must strive to maximize the value of shareholdings. However, in recent years the idea of corporate social responsibility has gained much ground. Corporate social responsibility (CSR) is a “concept that suggests that commercial corporations have a duty towards all of their stakeholders in all aspects of business operations. These can include (but may not be limited to) employees, customers, suppliers, community organizations, local neighborhood and shareholders.’-Wikipedia. CSR entails that corporations should contemplate the actual and impending effects of their decisions on other stakeholders as well. It is correlated with the principles of sustainable development, which propagate that social, environmental and other consequence of business decisions should be taken into consideration. These two aspects can be better understood by examining the shareholders and stakeholders theories. The main ideas of the two theories are juxtaposed under the following heads.
참고 자료
1. http://en.wikipedia.org/wiki/Corporate_social_responsibility
2. Business Ethics; A European Review, Geoff Moore (1999) Vol 2.
3. www.ftmandate.com
4. Transcription of the film Enron: The Smartest Guys in the room presented by HDNET films
5. Langtry, B.1994. ‘Stakeholders and moral responsibility of business. ‘Business Ethics Quatrely.p-441
6.Henry Thornton - Increasing profits with Corporate Social Responsibility.