内部相关者认同理论(Intrinsic Stakeholder Commitment)是由Berman、Wicks、Kotha、Jones等人最先阐述的。这个理论模型之所以称之为内部相关者(或规范性相关者)认同模型,是因为相关者利益自有其内在价值。管理人员必须处理好与利益相关者的关系。据此,公司对于利益相关者的管理关系就必须建立在规范的道德认同之上,而不是建立在一种单纯利用、利益压榨的动机之上。简而言之,公司必须建立一些基本的道德原则,这些原则将指导公司如何开展经营活动,尤其是处理与利益相关者的关系,公司将视这些原则为其战略决策的基础。内部相关者认同起源于这样的事实——公司的任何决策必然会对利益相关者造成影响。一般而言,当个人或组织的行为决策对他人产生影响时,伦理就会介入, Intrinsic Stakeholder Commitment was first elaborated by Berman, Wicks, Kotha, Jones et al. The reason why this theoretical model is called internal stakeholder (or normative stakeholder) identity model is that stakeholder’s own intrinsic value. Managers must handle stakeholder relationships. Accordingly, the company’s management of stakeholder relationships must be based on a normative ethical identification, rather than on a purely motivated use of benefits. In short, companies must establish basic ethical principles that will guide the company in how it conducts its business, especially in relation to its stakeholders, on the basis of which the company will base its strategic decisions. The internal stakeholder identification stems from the fact that any decision by the company is bound to have an impact on the stakeholders. In general, when personal or organizational behavior decisions affect others, ethics intervenes,