一個組織為了更好地了解自己的職責，承擔了企業社會責任報告的過程。這個過程包括各種成員，包括受組織運營影響的利益相關者(Crane, 2012, p.69)。 “利害關係”意味著個人在組織及其執行操作中擁有股份和利益。利益相關者包括員工、客戶和董事會、所有者、股東、政府機構、工會組織、媒體和其他。這些利益相關者通過他們的具體權利，幫助一個組織通過遵守社會法律獲得利潤，並通過有效的解決方案緩解其問題。在廣泛的範圍內，這些涉眾可以分為主要和次要兩類。主要的利益相關者是那些對組織的績效和業務有興趣的人。他們是參與組織成敗的員工、董事會、所有者和股東(Smith, 2003, p.55)。另一方面，二級利益相關者在組織的運作中起著積極和消極的作用。它們通過不斷的努力幫助實現組織所設定的目標。次要利益相關者的例子包括政府機構、工會團體、媒體、社會和政治團體等。利益相關者有一定的責任。 :可自由支配的責任,這個項目的目標組織提高個人和社會的福利。
在這裡，利益相關者的最終願望是成為一個企業公民。道德責任,這包括利益相關者的責任,以確保組織是否公平平等的成就目標。這需要遵守道德和社會規範(施瓦茨&卡羅爾，2003年第510頁)。法律責任,這下,利益相關者將有效地執行其業務通過遵守政府制定的法律規範。經濟責任,利益相關者可以執行他們的任務,協助組織通過可行的、經濟的方法。這樣，組織才能有效地滿足顧客和整個社會的需要。另一個受組織行為影響的群體是股東。它們在使本組織財政的現值最大化方面發揮著關鍵作用。滿足股東的需求可以創造財富，從而改善社會。它們在為可持續報告提供決議方面發揮關鍵作用，可持續報告是對本組織所面臨挑戰的一種解決辦法(Smith, 2003, p.63)。這些股東通過評估組織的績效(包括風險和挑戰)來處理組織的業務模型和治理策略。它們還在加強它們與各組織之間的聯繫方面發揮重要作用，從而協助實現各項目標。
An organization, in order to have a greater understanding of their responsibilities, undertakes the process of CSR reporting. This process includes various members including the stakeholders who are affected by the operations of the organization (Crane, 2012, p.69). A “stake” implies that an individual has a share and interest in an organization and its execution of the operations. The stakeholders include the employees, customers, and the board of directors, owners, shareholders, government agencies, union groups, media, and others. These stakeholders through their specific rights and assist an organization to gain a profit through the adherence of the social law and alleviates its problem through an effective solution. Within a broad spectrum, these stakeholders can be classified into primary and secondary groups. The primary stakeholders are the one who have an interest in the performance and the business of an organization. They are the employees, board of directors, owners, shareholders who are involved in the success and failure of the organization (Smith, 2003, p.55). On the other hand, the secondary stakeholders are the one who play an important part in the operations of the organizations both positively and negatively. They assist in the achievement of the goals set by an organization through continuous efforts. The examples of secondary stakeholders include the government agencies, union groups, and media, social and political groups etc. The stakeholders have certain responsibilities. They are:Discretionary responsibility，This projects the goal of the organizations to improve the welfare of the individuals and the society as a whole.
Here the ultimate desire of the stakeholders is to be a corporate citizen. Ethical Responsibility，This consists of the responsibility of the stakeholders to ensure whether the organizations are fairly equal in its achievements of the goals and objectives. This requires the adherence to the ethical and social norms (Schwartz & Carroll, 2003 p.510). Legal Responsibility，Under this, the stakeholders are expected to efficiently execute their operations through the adherence to the legal norms set by the government. Economic Responsibility，The stakeholders can carry out their task to assist the organizations by being feasible and economical in their approach. In this way, the organizations can cater to the needs of its customers and society as a whole in an efficient way. Another group who are affected by the actions of an organization is the shareholder. They play a key role in maximizing the present value of finance of the organization. Abiding by the needs of the shareholders generates wealth that acts as a betterment of the society. They play a key role in providing resolutions to sustainable reporting, which acts as an address to the challenges faced by the organization (Smith, 2003, p.63). These shareholders address an organization’s business model and the governance policies through an assessment of the performance of the organization including risk and challenges. They also play a vital role in strengthening the bonds between them and the organizations and as a result, assist in the achievement of the goals.