Differentiating Stakeholder Theories

摘要: Following on from work stakeholder identification, this paper constructs a typology of theories based the extent to which serving interests non-shareholders relative those shareholders is accepted as responsibility companies. A division into normative, descriptive, and instrumental rejected grounds that latter two designations refer second order rather than divisions within theory first designation which, for purposes business ethics, applies all theories. The crucial distinction between stockholder argued be their respective rejection acceptance role-specific responsibilities toward are `ultimate objective fulfilling'. From starting point, constructed using do not give priority over non-shareholders, posit perfect duties towards well shareholders, accept accountability shareholders.