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论企业社会责任的多元性 被引量:7

Exploration on Corporate Plural Social Responsibility
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摘要 企业在为股东牟利之外,是否还应承担一定的社会责任,一直以来学术界并未形成一致的看法,并形成了反对社会责任论、单一社会责任论和多元社会责任论等三种流派。随着时代的发展,尤其是企业活动对外部社会的影响加剧,企业对利益相关者承担多元社会责任已成为一种客观必然,这不仅是外部社会对企业的要求,也是企业自身实现可持续发展的要求。但是,要求企业承担多元社会责任并不意味着要企业办社会或无限制地承担责任。 Scholars have different views on whether corporations should undertake social responsibilities besides making profit for shareholders. The scholars can be classified as three schools: objection to corporate social responsibility, unitary social responsibility and plural social responsibility. With the development of the economy and society, it has been inevitable for corporations to undertake plural social responsibility. However, it does not mean corporate should undertake totally unlimited scial responsibilities.
作者 刘笑霞
机构地区 厦门大学会计系
出处 《现代财经(天津财经大学学报)》 CSSCI 北大核心 2007年第4期75-80,F0003,共7页 Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词 企业社会责任 单一社会责任 多元社会责任 利益相关者理论 Corporate Social Responsibility Unitary Social Responsibility Plural Social Responsibility Stakeholder Theory
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参考文献16

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二级参考文献16

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