The traditional view holds that the principle of maximizing shareholders'value derived from the profit-oriented purpose of a company and the goal of the fiduciary duty of directors and senior managers have caused certain constraints on the company's fulfillment of its social responsibility.In fact,the profit-oriented nature of the company is not the only purpose of corporate external activities,but means that the distribution of the company's residual profits and value to members,and understanding the purpose of the corporation from this perspective leaves room for the corporate social responsibility to be carried out.From the perspective of the beneficiaries of the company,there is compatibility between the profit-oriented and non-profit purposes of the company.Therefore,the perspective of corporate value distribution provides the insight for observing the compatibility and the real conflict between shareholder value maximization and stakeholders'interests.From the institutional perspective,it is possible to realize the implementation and evolution of the corporate social responsibility system through the institutionalization of the purpose of common benefit.
关键词
公司目的/公司社会责任/营利性/共益性/制度化
Key words
Corporate Purpose/Corporate Social Responsibility/Profit-Oriented/Common Benefit/Institutionalization
维普
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