道德责任:企业社会责任的第三维度

Moral Responsibility:The Third Dimension of Corporate Social Responsibility

道德责任作为企业最高层次的社会责任,不具有法律强制性,但对社会、对企业自身意义重大,蕴涵隽永。企业积极承担道德责任,一方面有助于树立良好社会形象、增强企业知名度、提高企业的经济绩效;另一方面能够减轻政府的负担,弥补政府在公共物品供给中的不足。基于企业承担道德责任的价值意义及该行为的自觉性特征,有必要在制度上给予激励。

Moral responsibility, as the highest level of social responsibility for corporate, hasn＇ t legal enforcement, but is significant and meaningful to society and corporate itself. Corporates should bear moral responsibilities actively：on the one hand, they contribute to good society image, enhance reputation and economic performance; on the other hand, they can mitigate the burden of government and make up for the inadequate supply in public interests. For on the value of moral responsibility and the conscious characteristics of this act,it＇ s necessary to give incentives in system.