企业社会责任研究

An Analysis of Four Perspectives of Corporate Social Responsibility

企业社会责任是一个以开放性、多层次、立体式为特征的责任体系。作为承担社会责任的主体,企业必须对所有者、雇员及其他外部人三类利益相关者承担起社会责任。企业应当在自身利润最大化与公司利益相关者利益最大化协调一致的基础上,为其对社会造成的正负外部性影响做出积极回应。我国现有诸多法律均体现了企业承担社会责任的理念。

Corporate social responsibility (CSR) is an all-dimensional,multitier and wide-ranging opening system. Corporation,as a subject of legal responsibility,should bear social responsibility for the owners,employees and external stakeholders;coordinately take the interest maximum of both the corporation and the related parties into full consideration;make active response to the positive or negative effects which are caused by the corporation. As to how corporation takes its responsibility,the article,based on lots of existing law related to CSR,suggests two lawfully feasible proposals.