企业社会责任:理论与对策

Corporate Social Responsibility:Theory and Countermeasure

微观企业、企业的利益相关者和宏观社会,都对企业承担社会责任有所要求。仍有很多企业没有积极的履行社会责任。根本原因就是企业履行社会责任的动力不足。履行社会责任的收益如果不能抵偿投入,不履行社会责任的损失又不足以使企业受到实质性的影响,企业就没有动力去履行社会责任。因此,促进企业履行社会责任,就必须要加强对企业社会责任行为的激励和约束。

Enterprise, stakeholders and society all have the demand for the enterprises taking on their social responsibilities.However, many enterprises still cannot assume positively social responsibilities, due to the lack of the motive to take on the social responsibilities.If the profit of fulfilling the social responsibilities is less than the inputs, or the loss that enterprise do not fulfill the social responsibilities is so small, the enterprise will be lack of motivation to take on the responsibilities.So, i...