Stakeholder Theory

New standards of corporate behaviour have been established in developed countries, obliging them to record information about the ''triple bottom line'' in their annual reports. Corporations, especially multinational companies, have had to develop new strategic orientations. Research on social, environmental and overall ethical behaviour of companies has been developed. The concept of stakeholder has simultaneously gained a kind of ''metaphoric evidence''. The book comments on the American theoretical foundations of the notion of Corporate Social Responsibility, and more specifically, the concept of the stakeholder, and it defines a European perspective.