国外关于企业社会责任的理论评介

A Review of Corporate Social Responsibility Theories Abroad

通过对近年来国外学者关于企业社会责任理论文献的回顾,将国外有关其起源,内涵和表现的理论做一个综合的介绍,并回顾了其两个基本“流派”或两方面观点的争论,通过对这两个流派基本观点的阐述指出他们的观点是根本对立的,不过近年来这两个流派的观点也出现了融合的趋势。

Through the review of various Corporate Social Responsibility literatures abroad, this paper gives an integrated introduction about the origin, connotation and representation of CSR. It reviews the debate between the two basic “schools” or two points of view which are basically opposite, but have a tendency of melting with each other recently.