e ethics training, the ethics act does not make any different. Good ethics training shows employees how to live those standards in real, concrete workplace situation by offering examples and case studies; it helps employees internal-internalize and live the goal of ethics act. (fornoff C, 2006)
道德培训：简单地阅读有关道德行为的文章不会使一个不道德的人变成一个有道德的人。如果没有有效的道德培训，道德法案就不会有任何不同。良好的道德培训通过提供例子和案例研究，向员工展示如何在真实、具体的工作环境中实现这些标准；它有助于员工内部内化和实现道德行为的目标。
CSR Theories 企业社会责任理论
Stakeholder Theory 利益相关者理论
The term of stakeholder refers to any individual or group on the company activities impact. There are variegated stakeholder group which some are directly connected to the company such as suppliers and customer, employees and so on; others are indirectly connected to the company such as local communities. (Christine M,2007)
利益相关者是指任何个人或团体对公司活动的影响。有各种各样的利益相关者群体，其中一些与公司直接相关，如供应商和客户、员工等；其他人则与公司有间接联系，例如当地社区。
According to Domènec Melé (2010) that based on catholic social thought (CST) who discussed about “Stakeholder Theory” (Mele D, 2010), This theory is about the stakeholder right that is farther than law “corporations have an obligation to constituent groups in society other than stockholders and beyond that prescribed by law or union contact.” (Jones, 1980).
根据Domènec-Melé的说法，基于天主教社会思想，他讨论了“利益相关者理论”，该理论是关于利益相关者的权利，该权利远远超出了法律“公司对社会中除股东以外的组成群体负有义务，超出了法律或工会联系规定的义务”。
The benefit of the company should manage fairly for stakeholders, employee, society, customers and owners. Moreover, the stakeholders and the management are responsible for consequences of the company’s effects. The interests of the stakeholders must be taken into account. (Christine M,2007)
公司的利益应该为利益相关者、员工、社会、客户和所有者公平管理。此外，利益相关者和管理层应对公司影响的后果负责。利益相关者的利益必须得到考虑。
For example NOVO NORDISK is a healthcare company that is a world leader in diabetes care. NOVO NORDISk Company is the 12th largest company in the Denmark consistent by turnover and it has a second place in the largest company in terms of profitability. They believe that it is possible to balance business concerns with those of stakeholders, and consisting bottom line method to achieve their belief. This consists encompasses social and environment itself, animal welfare, social responsibility for employees, society, and also it includes financial and economic viability such as national growth, corporate growth and investors’ expectations.
例如，NOVO NORDISK是一家医疗保健公司，在糖尿病护理领域处于世界领先地位。按营业额计算，NOVO NORDISk公司是丹麦第12大公司，其盈利能力在最大公司中排名第二。他们相信，平衡业务关注点和利益相关者的关注点是可能的，并制定底线方法来实现他们的信念。这包括社会和环境本身、动物福利、员工的社会责任、社会，还包括金融和经济可行性，如国家增长、企业增长和投资者的期望。
NOVO NORDISK’s strategy is based on the corporate governance structure; stakeholders engagement approach that can stay accommodated to stakeholder concerns and using the systematic follow-up procedures advances ongoing improvement organizational practices. (Christine M, 2007)
NOVO NORDISK的战略基于公司治理结构；利益相关者参与方法，可以保持适应利益相关者的关切，并使用系统的后续程序推进持续改进的组织实践。
“NOVO NORDISK received a number of awards, one of which was ranked Super Sector Leader in Healthcare.” (Christine M, 2007)
“NOVO NORDISK获得了多项奖项，其中一项被评为医疗保健领域的超级行业领导者。”
Corporate Social Performance Theory 企业社会绩效理论
One of the practical theory is “corporate social performance” (chi-jui H, 2010) that practice the theory in the work frame which leads general organizations’ issue to the corporate social responsibility firm. Corporate social performance links social responsibility moral and behavioral outcomes. This theory narrows down the emphasis on maximization of profit. In this theory business sees as a social institution with both power and responsibility that shows how corporations are held accountable to stakeholders and the society in the way of their operation. (Balachandran .V, 2009)
其中一个实践理论是“企业社会绩效”（chi jui H，2010），该理论将一般组织的问题引导到企业社会责任企业的工作框架中。企业社会绩效将社会责任、道德和行为结果联系起来。这一理论缩小了对利润最大化的强调。在这一理论中，企业将其视为一个既有权力又有责任的社会制度，它表明了企业如何在运营过程中对利益相关者和社会负责。
Corporate social performance significance connection between society and the three principles of corporate social responsibility:企业社会绩效的重要性联系社会与企业社会责任的三大原则
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