Zusammenfassung
This paper presents two fundamentally different ways to approach the identification of stakeholders. The first is the relationship approach. According to this approach, special obligations arise between individuals or groups only if a specific relationship exists between them. The rival approach is the assignment approach. This approach challenges the claim that obligations only arise if a particular relationship exists between the company and a group. It holds that the distribution of responsibilities should be viewed as a set of pragmatic rules derived from general moral considerations. The paper discusses the extent to which these two approaches can justify the main features of the traditional stakeholder model.
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Auszug
Two Approaches to Stakeholder Identification*
1. Introduction
One of the most fundamental ethical questions is the question of whom we have obligations towards. The normative stakeholder theory provides a partial answer to this question. In contrast to the shareholder theory, as it is presented by for example Friedman (1970), it holds that companies have an obligation to take into account the interest of other actors than the shareholders. According to the stakeholder theory, the ultimate purpose of a company is to serve the interest of those who are identified as "stakeholders" (Evan/Freeman 1993). The stakeholder theory typically identifies a list of stakeholders, shareholders, employees, customers, creditors, suppliers, and the local community. These are all groups of individuals who interact with the company and who are vulnerable to the decisions made by the company. Some have argued that stakeholders are "those groups or individuals with whom the organization interacts or has interdependencies" and "any individual or group who can a...Siehe den Gesamtinhalt dieses Dokumentes
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