stakeholder theory的案例

利益相关者是指那些在企业发展过程中，对企业生产经营活动能够产生重大影响的团体或个人。这个团体或个人既可能是你公司内部的（如员工），也可能是你公司外部的（如供应商、竞争对手等等）。

大多数情况下，利益相关者可分类如下：

所有者和股东 **和其它债权人 供应商

购买者和顾客 广告商 管理人员

雇员 工会 竞争对手

地方及国家政府 管制者 媒体

公众利益群体 政党及宗教群体 军队

利益相关者理论认为，对于一个企业来说能否获得长期的生存和繁荣的最好途径是：考虑其所有重要的利益相关者并满足他们的需求。因此企业的在设定自己的绩效目标时，应该考虑到那些对自己来说十分重要的不同利益相关群体的需要。其原因是利益相关者能够影响你的组织，他们对你公司的发展有着十分强大的影响力，本节发电厂的案例就是一个典型的例子：当你只追求经济效益，不关注公众利益的时候，利益相关者就会影响你，直至你停产整顿！

根据利益相关者理论，我们不难发现平衡计分卡已经开始从利益相关者角度来设置绩效指标，Kaplan和Norton后来也强调关注利益相关者对于企业生存与发展的重要意义。

利益相关者理论是20世纪60年代左右，在美国、英国等长期奉行外部控制型公司治理模式的国家中逐步发展起来的。与传统的股东至上的企业理论主要区别在于，该理论认为任何一个公司的发展都离不开各种利益相关者的投入或参与，比如股东、政府、债权人、雇员、消费者、供应商，甚至是社区居民，企业不仅要为股东利益服务，同时也要保护其他利益相关者的利益。

西方学者真正给出利益相关者的定义是20世纪60年代的事情。1963年，美国上演了一出名叫“股东”的戏，斯坦佛大学研究小组受此启发，利用另外一个与之对应的词“利益相关者”来表示与企业密切关联的所有人。他们给出的利益相关者的定义是：对企业来说存在这样一些利益群体，如果没有他们的支持，企业就无法生存。虽然这样的界定是非常狭义的，但毕竟使人们认识到，企业存在的目的并非就是为了股东服务，在企业的周围还存在许多关乎企业生存的利益群体。

进入20世纪80年代以后，随着经济全球化的发展以及企业间竞争的日趋激烈，人们逐渐意识到经济学家早期从“是否影响企业生存”的角度界定利益相关者的方法有很大的局限性。弗里曼对利益相关者理论做了较详细的研究，他认为“利益相关者是能够影响一个组织目标的实现或者能够被组织实现目标过程影响的人”。这个定义不仅将影响企业目标的个人和群体也看作是利益相关者，同时还将受企业目标实现过程中所采取的行动影响的个人和群体也看作是利益相关者，正式将当地社区、政府部门等实体纳入利益相关者管理的研究范畴，大大拓宽了利益相关者的内涵。

然而，弗里曼的利益相关者解释无法得到实证研究或者是令人信服的结论。布莱尔把利益相关者定义为“所有那些向企业贡献了专用性资产，以及作为既成结果已经处于风险投资状况的人或集团”。并在其《面向21世纪的公司治理探索所有权与控制》一书中指出，公司应该为所有利益相关者的利益服务，而不应该仅仅是股东的利益服务，股东只是拥有有限的责任，一部分剩余风险已经转移给了债权人和其他人，而且股东所承担的这种风险可以普遍通过投资的多样化来化解。布莱尔认为因为利益相关者专用性资产的存在，利益相关者也就可以根据其资产的多少和它们所承担的风险来获得企业对其利益的保护，这样利益相关者参与公司治理、分享公司利益也就有了依据。

stakeholder

With the globalization of the world and the development of society, the business trades have developed in an advanced pace, the domestic and global economy has improved and the consumption has worshiped, the modern business principles have also been established accordingly, among all the principles, the board of directors is important. It has acted as the role of protection, supervision, direction, and suggestion in the business strategic management. According to the stakeholder theory, all the business entities have intimate relationships with impact and prospects, if the companies would like to develop stably, the board of directors should carry more responsibilities on behalf of all the stakeholders in the market and the whole industry. In the research, some famous global companies are ****yzed as examples to show the role of the board of directors, such as Ryanir, Starbucks, KFC, Apple, Facebook, Beingmate, Anyway, ZARA, Alibaba, Huawei, and Uber and Didi, South Airline and so on. The reasons, the benefits, and some problems, as well as some strategies and hints have been discussed.

According to the stakeholder theory, in the industry, all the stakeholders have relationship with each other. The operation and sustainable development depend on the negotiation and commercial trade in contracts and rules. All the stakeholders have the identities such as investors, managers, employees, customers, suppliers, and even the local communities, governments and social media. The development of the company is not isolated, instead it should be in charge of all the benefits, otherwise, the sacrifice on some stakeholders’ benefits would result in the failure of the companies themselves. Take Ryanair for example, because they want to search for the optimization of profit, they have to decrease the cost, and make profit, then they have neglected the insurance for the employees, and hire some temporary work staff, to adapt to their financial budget on human resources. Some managers’ benefits have been protected, while some common employees’ protection is not complicated, which could be concerned in a wider range.

However, the stakeholders can be divided into several kinds. Primarily, the compatible and qualified stakeholders would become necessary and sever in the company, mostly they would be engaged in the board of directors, the critical roles of this group are shareholders, or top managers as well as partners. They make strategies according to the balance and judgments of all the stakeholders to make scientific decisions. Then, some general public members, competitive companies, or some trade associations are essential in the industry, they are not directly related, but the competition and cooperation could improve the whole industry, conversely the mutual benefits would be important for all the parties. At the same time, some customers, suppliers, or NGOs, trade unions have less intimacy with the business, yet, they are important in the market, and the economic circulation, without whom, the value of the companies can not prove. Furthermore, there is a group, which is incompatible or influential in the interests, such as criminals, or optional members in public. The strategic making is mostly done by the first group, and the board of directors establishes, however the board of directors should make survey on the customers, and should satisfy the benefits of the entities in the supply chain, as well as keep a good relationship in public to produce good fame and carry social responsibilities, which is also essential for sustainable development in the society. Take Dell for example, it produces large amount of computers, which have been applied in office, the production of Dell has involved in many members, some of the software has been outsourced by Samsung in Korea, then the manufacturing is in Chinese factories, at the same time, when expanding market, some local agencies or distributors are engaged, as for the customers, the office employees who use the computers, the maintaining managers, or the consultations, they are all in the chain, if there is risks in the quality of computers,then, the extra work would be added, and the test procedure should be improved by learning from some brands such as Lenovo, or Apple. Because the market changes all the time, the considerations should adapt to more stakeholders, and the service must be improved, even there may be some extra costs, the revenue would be abundant, the good reputation and the stable cooperation would be improved.

Corporate governance is the system by which companies are directed and controlled. The primary participants in Corporate Governance are board, management, and shareholders. The primary purpose of the company is to maximize shareholder values and make solutions according to the minority’s interests. Then the board of directors establishes for relevant fairness, and balance.

Firstly,the board of directors is responsible for the governance of their companies. The shareholders’ role in governance is to appoint the directors and the auditors and to satisfy themselves that an appropriate governance structure is in place. For example, Huawei’s principles have made all the employees engaged, 100% of the employees hold there share in stocks,.Thus the structure should be maintained because the employees’ own benefits and the company are linked together. At the same time, the business culture should be established, the teamwork spirit and the cooperation would be more stronger. Mostly, in the structure of the board of directors, the chairman’s power should be lessened, and some independent 3rd party should be ensured in the balance. Huawei’s supervision committee has played roles in such position to direct the operation of human resources, marketing, strategic development, audit and other departments.

Secondly, the responsibilities of the board include setting the company’s strategic aims, providing the leadership to put them into effect, and operating in a more effective way. For example, the founder and chairman of Didi, Chengwei has participated in the board of Uber, the founder of Uber Travis Kalanickhas participated in the board of Didi. In this case, the fierce competition in the car renting market would be released, and the resources have been optimized instead of price competition, and endless discounts in taxi industry. The founders have the core resources and they make strategic decisions, thus, they have cooperated in the customers’ management, and the shareholders’ proportion would make it relevantly fair.

Thirdly, the responsibilities of the board include management strategies, including supervising the management of the business and reporting to shareholders on their stewardship. Steven Job has produced the system, and he supports the democratic management in the company through many economic activities such as purchasing NEXT, opening the SDK and providing apple watch in the independent app store. Once because of the lack of management, Jobs has been kicked out of the board of directors, however, he has used the plan in convincing his talent of management and judgment, instead of enjoying help from his friends. By rejoining in the board, he has gained trust with his strategies in management and operation. 

Fourthly, the board of directors have responsibilities over the social groups. The board’s actions are subject to laws, regulations and the shareholders in general meeting. Facebook, and micro-soft are worldly companies, because of the expansion of Internet, as well as Alibaba. They have their board of directors and arrange some extra business in donation, beneficence, and some volunteering work. Microsoft has helped millions of children in Africa, Alibaba has also started the Ali public services in donation for environmental protection. Because the chairman and several shareholders have realized the importance of social responsibilities, in this methods, the social groups would be benefited from the companies’ leadership, among these groups, most of them enjoy surfing on internet, doing shopping, and chatting online, they would have more active impression on these companies, which could conversely bring more good reputation.

There are some rules in the board of directors in making strategies, they are legal, authoritative, and responsible, open, and practical. The stakeholder theory has provoked for a positive circulation in the industry, and the customers, suppliers, as well as brands have the same rights to influence the market with their own efforts.

Firstly, the productivity improvement recalls for effective management, and the stakeholders’ engagement would make the management more comprehensive and sustainable after the discussion. And the balance of legalization, authority, and responsibility should be obtained. For example, Uniqlo clothing companies have produced clothes in fashion styles, however, when the General Administration of Quality Supervision, Inspection and Quarantine of China makes examinations, they could find out fake commercials, sometimes the qualified commercials just have the proportion of 60%.(Professor Adrian Palmer, Bob Hartley, 2011) If the board of directors neglect the protection or some regulations, then the customers would not like to choose the brand, in spite of the bright styles and fashionable patterns, if the supervision on the operation, manufacturing, or distribution is not effective, then the company can not develop well in the long run.

Secondly, the inner balance in the principle should be maintained systematically. The board of directors has to be updated in many companies such as Wanke Group, the suggestions would be noticed ahead on the website for all the employees, or cooperators to know, sometimes there would even be social news for common citizens to make acknowledgments on the recent condition of the companies, and the nomination can also be selected or voted within the companies by the employees to show democracy. At the same time, because of the globalization, the market has varied, the local companies start to invest in different countries. The board of directors can be the management principles in setting some standardized procedures in operation. For example, Hilton Hotel has run ten brands all over the world in chain. They have contrasts in cooperation with other brands, and have standards in service tourists in their accommodation and sightseeing. The systematic solutions have been planned by the board of directors ahead.

Thirdly, the organization should stay open and practical. In facebook, the founder has hired a COO in participating in the operation, she has stimulated the cooperation between fackbook and some financial agencies. Without the board of directors, some solutions would be subjective for the founders. In the operation, the companies have to make constant choices in different developing stage, the marketing, technological development, consultation, and many other business depend on open and democratic negotiation and communication. The board of directors stands on a relevant objective position in evaluating some leaders’ opinions, and reports, as well as avoiding mistakes, and through the centralized democratic negotiations, the advantages and disadvantages are compared and contrasted, so that the final solutions could be more comprehensive and cover more problems.

There are also some drawbacks in the principles, the board of directors’ types have developed into four kinds, they are rubber stamp, short-term, talking shop, and effective board. The problems must be figured out, so that more stakeholders’ benefits can be maintained.

Firstly, the social costs would be too high, and the risks or burdens would increase accordingly. For example, some **all companies have to endure large amount of taxes, however their business just starts, in concerning the heavy burden, the risks in cost budget would increase.

Secondly, the definition or standard of stakeholders is not clear, some entities would take advantage of the concept of stakeholders to chase their own benefits. Because of some current profit consideration, some managers, or leaders would sacrifice others’ benefits for trades, which have brought complaints and unfairness. ZARA’s board of directors have made strategies on fast reactions to the market with designers’ oral work, it has paid attention to the young, and fashionable students and white collars, then they have no need to concern on some elderly groups, otherwise, the groups have different contradictions, and the styles would be changed, . For example, some market investigation for new product design has been wide, however some investigation members are not targeted customers for the company, according to the 20:80 theory, the key customers only covers 20% of all the customers, which the company should focus most. If the company tends to satisfy all the members, then the position would be confused, and the brand building would be misled into common brand.

Thirdly, with the globalization of the world market, the business modes have varied from time to time. The cooperation tends to be changeable and complex, the stakeholders have expanded.  some stakeholders do not have judgments on some strategies, and the process in discussion may result in the price of opportunity cost. In some group companies, the board of directors have many parts, however the rights and obligations are not balanced, thus, they can not agree with each other. For example, Suning e-commerce and stores are two separate departments, then the customers are grabbed from one platform to another without confirmation, the leaders in the board of directors have made mistakes in concerning the mutual benefits in the electronic equipment on sale. Without effective management of human resources, the business can not expand very well.

According to the stakeholder theory, the related groups should all been negotiated, with different levels, and there are some strategies in improving the protection on all the stakeholders.

Firstly, the members in the board of directors should be various and updated, as well as tested regularly. There should be two sides of the board if necessary, on one hand, the inner board of directors should be established which could guide some profitable strategies. Except for **aller companies, at least half the board, excluding the chairman, should comprise non-executive directors determined by the board to be independent. A **aller company should have at least two independent non-executive directors. On the other hand, the outside board of directors could be established, in the real estate, because of the importance in the security of the housing engineering programs, the supervision is complicated, and can be a kind of experience on common industries.

Secondly, the strategies should be more transparent and timely for the stakeholders to know, and there should be opportunities for feedback and adjustment for the company’s operation. Partnership projects can be an example, Alibaba has started many programs for the mid and **all companies to start business online, the customers have also become members of the platform, when their requirements for convenient online shopping are satisfied, the company could also develop and earn profit.

Thirdly, there should be some respect in some intelligent customers, who have the right to express their ultimate requirements in using the products or services in the market. Stakeholder surveys and dialogues could be done. For another example, apart from the supervision of the board, it should accept that strategy is primarily shaped by executive directors and senior management and not independently determined by the Board, when the responsibilities are well organized, and structured ahead, then some dispute would decrease. 

The board of directors have important responsibilities in guiding the operation, organizing the management, enhancing the communication in the supply chain, and helping the customers to solve their problems. The existence of the board of directors is essential because the principles should be estimated objectively, though there are many digital information systems, the human behaviors, and strategic making should be more specific, and the rights should be restricted, when the benefits of people themselves and others are linked together, the protection measurements could be useful and active.

求翻译一小段摘要

Follows our country market economy the swift and violent development,enterprise's economic potentiality is more and more big, the bigenterprise causes the social question has aroused people's universalinterest and worried. But present our country very many enterprises byfar have not sufficed to its social responsibility understanding,also treats to the enterprise society responsibility understanding andthe research further strengthens. This article take the level responsibility theory and the benefitcorrelation theory as a foundation, in now changes under the socialenvironment ****yzes the enterprise society responsibility theimportance. Again implements the enterprise society responsibilityfrom the enterprise the economic efficiency to embark, promulgates theenterprise to have to fulfill its social responsibility, and putsforward the enterprise society responsibility realizationcountermeasure proposal.