基于正义视角的企业社会责任解读

Based on Justice Perspective of Corporate Social Responsibility Interpretation

西方学者在长期的研究中形成了社会契约理论、利益相关者理论、企业公民理论和发展投资理论等,契约和利益始终是贯穿企业社会责任理论基础的主线。在我国构建社会主义和谐社会的进程中,公平正义被视为和谐社会的首要价值。本文认为,从正义的视角解读企业社会责任,是从西方个人、群体权利本位向社会整体利益本位的转向,经济责任的履行有利于增进社会利益,法律责任的履行有利于维护社会根基,道德责任的履行有利于弘扬社会美德,这是和谐社会的价值诉求和正义精神的体现。

To restrain the bearing of the corporate social responsibility,western scholars formed the social contract theory,stakeholder theory,enterprise citizen theory and investment development theory in long-term researching,contracts and interest is always theory foundation.In the process of constructing harmonious society of socialism,fairness and justice is regarded as the first value of harmonious society.From the perspective of justice,it is from western individuals and groups right standard to society overall benefit standard steering,economic responsibility to improve social interests,legal responsibility to maintain the social foundations,the moral responsibility to spread social virtue,this is the value of harmonious society demands and justice spirit embodiment.