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  3. [A] Another corporate approach which is more dominant is Jeremy Bentham’s utilitarian way. The English philosopher argued a unit

[A] Another corporate approach which is more dominant is Jeremy Bentham’s utilitarian way. The English philosopher argued a unit

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问题    [A] Another corporate approach which is more dominant is Jeremy Bentham’s utilitarian way. The English philosopher argued a unit-based approach; as long as the outcome is bigger than the input, the action is justified. Profit-driven organizations see CSR from the utilitarian perspective as a way of gaining a business advantage or to recover from a reputation loss.
   [B] There is a significant gap here. And the missing link is emotion. Companies forget emotion in CSR, and that’s why they fail. This is where the teachings of Aristotle come in. He advocated for developing a character of virtuosity that leads to happiness for one’s self and others. He said these traits of the ideal character derive from natural internal tendencies. If they’re nurtured over time, eventually they become established. Aristotle was writing about people. While individual philosophy has been studied and applied to corporate organizations, we wanted to explore the newer concept of organizational virtue and how to adapt it to corporate strategy.
   [C] The public has grown increasingly skeptical about the motivations behind corporate social responsibility (CSR) efforts. This is due to the discrepancy in two dominant approaches in rationalizing why corporations should be ethical. To understand this, it’s helpful to examine some important philosophical history. Basically, corporations are acting the way the philosophical teachings of Jeremy Ben-tham or those of Immanuel Kant would tell them. They would be wise to learn some Aristotelian lessons and better incorporate the role of emotion in their CSR efforts.
   [D] A key strategic implication of the research findings is that companies would be better off if they change their CSR strategy from differentiation to identification. This consideration of stakeholder emotion is what makes virtue ethics distinctive from the other CSR approaches. Developing strategic virtues in the minds of stakeholders has the potential to turn positive emotion into a real competitive advantage.
   [E] So how is it that companies approach CSR from the duty-based philosophy of Immanuel Kant? The German philosopher argued people should act out of moral obligations. Say you see someone begging for money on the street and you don’t feel compassion for that person. You will help anyway, because you feel you have a duty to, or that it is the right thing to do. That’s coming from public pressure, but not from your true respect or empathy for that person. Corporate social responsibility efforts have this disconnect, too.
   [F] To help understand its potential, we conducted a survey of 2,500 employees and customers of seven British services firms. It shows that organizational virtue, represented by integrity, empathy, zeal, conscientiousness, warmth, and courage, is linked to employee and customer satisfaction via identification. When employees perceive an organization to hold high integrity, this leads to employee identification. This emotional attachment then leads to satisfaction, and eventually differentiation (unique attributes that employees perceive as better than competing employers). Similarly, when customers perceive an organization to show strong empathy, it enhances their emotional attachment to the company. This leads to satisfaction and eventually differentiation. The emotional attachment is the important mediator of CSR success.
   [G] The problem with most corporate social responsibility efforts is that the duty-based and utilitarian approaches are essentially based on rationality, albeit with contrasting motivations. The company is there to make money, but it also tries to appear to meet the public expectation of acting ethically. To customers and employees, that can simply come across as calculating and superficial. That’s why the CSR activities often don’t ring true.
   
选项
答案A
解析 本题在E之后，E介绍了以康德的学说为指导的企业社会责任的本质，A则介绍了以边沁的学说为指导的企业社会责任的本质，以首句的Another corporate approach过渡，两段语义衔接，连贯顺畅。可初步圈定答案为A。B和F都谈到了情感在企业社会责任中的作用，因此B和F应该是相邻段落，又D谈到了研究发现的战略意义，而同样谈到了研究的是F，因此F和D应该也是相邻段落。因此B和F应该位于文章靠后的位置。G介绍为什么以责任为基础的(康德的学说作指导)企业社会责任以及功利主义的(边沁的学说做指导)企业社会责任都难以见效的原因，故可推断G的前文应该已经介绍了康德以及边沁的学说，但前面的段落没有具体介绍边沁的学说(但有具体介绍康德的)，故排除。综上所述，确定本题选A。
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