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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C
解析 本题可用排除法。本文的关键词企业社会责任在文中每一段都有出现，但只有在C出现了“全称+缩略语”的写法。而在其他段落都是以全称或是缩略语的写法出现，说明C是该关键词在文中首次出现的段落，而其他段落都会在它之后，因此初步圈定答案为C。从语义上看，C引出全文要探讨的指导企业社会责任的几个重要学说，符合文章首段开篇引题的特点；C对这些学说只是一笔带过，并没有做过多的详解，留待下文详述，这也符合文章首段的总述和概括的特点。故最终确定答案选C。
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