| [1] | J．W．Hendrikse and L Hendrikse，Business Government Handbook Principles and Practice 2004，Juta Legal and Academic Publishers，p．225．
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| [2] | L．Hodes，The Social Responsibility of a Company，1983 SALJ 468，pp．486—492．
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| [3] | Milton Friedman Capitalism and Freedom，University of Chicago Press 1962，pp．133．
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| [4] | Hodes op cit 2．
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| [5] | Ibid．at 491—492．
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| [6] | M．Alperson，Foundations for a New Democracy：Corporate and Social Investments in South Africa Ravan Press．1995，p．4．
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| [7] | Ibid at 5．
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| [8] | Ibid at 5．
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| [9] | Code of Corporate Practices and Conduct．
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| [10] | Paragraph 18 of the King Ⅱ Report．
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| [11] | 利益相关者包括所有受到企业决策、经营行为影响的群体，包括雇员、企业经营所在地的社区等。
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| [12] | 这一规定并不旨在仅适用于在证券交易所上市交易的公司，而希望适用于所有的机构，如银行等各类金融机构，即以是否建董事会，由董事会管理为标准。该规定不针对小型企业。
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| [13] | Paragraph 7．F．5 of the JSE Listing Requirements．
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| [14] | Paragraph 8．63 of the JSE Listing Requirements．
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| [15] | See for example the Labour Relations Act 66 of 1995；Basic Conditions of Employment Act 75 of 1997；Employment Equity Act 55 of 1998 and the National Environmental Management Act 107 of 1998．
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| [16] | http：//www．dti．gov．za/bee/beecharters/FinServicesCharter．pdf．
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| [17] | Paragraph 13 of The Financial Sector Charter．
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| [18] | http：//www．dti．gov．za/bee/beecharters，/Mining Charter．pdf．
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| [19] | Section 10 of the BEE Act．
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| [20] | A Soft Touch Financial Mail July．22nd 2005．
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| [21] | C．le Roux，JSE Measures the Social Performance of Listed Companies Mail & Guardian，April 30（th上标）to May 6（th上标），2004 p．18．
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| [22] | S．Faris，Deadly Denial—As the Nation Struggles to Accept the Reality of AIDS，its Death Toll also Endangers the Economy，Time Magazine，April 19（th上标），2004，p．48．
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| [23] | Aids Law Project，HIV/AIDS and the Law—A Resource Manual3rd ed．，2003，p．76．
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| [24] | F．W．Crittenden，Business and Society：Corporate Strategy，Public Policy，Ethics，1992，7（th上标）ed．，p．42．
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| [25] | Ibid．
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