Abstract
This paper links Corporate Governance, Corporate Reputation and Corporate Responsibility through an examination of stakeholder relationships. It argues that a focus on relationships will allow directors to manage the issues relating to these complex areas in a practical way. Definitions are as follows: governance is seen to be concerned with the mechanism by which businesses’ relationships are directed and controlled. Reputation is concerned with stakeholder views of a business in key relationships and in terms of key relationship issues. Responsibility is concerned with the way a business conducts its activities and in particular how it relates to its primary and secondary stakeholders. A tool to analyse relationships in these three ways is then presented. The tool is known as a Stakeholder Performance Indicator, Relationship Improvement Tool or SPIRIT, for short.
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