经济社会学视角下的企业社会责任分析

The Analysis of the Corporate Social Responsibility from the Perspective of Economic Sociology

企业社会责任是企业与社会互动的产物。与经济学强调企业的单一经济属性不同,经济社会学认为企业具有双重属性即社会性和经济性,社会性是企业社会责任的根源。企业社会责任论的本质在于揭示企业与社会的耦合关系即企业与社会的互嵌性。企业承担社会责任有助于实现经济理性与社会理性的有机统一,避免"发展异化",实现经济利益和社会利益的统一。

The corporate social responsibility results from the interaction between enterprises and society. Economics attributes economic property to be the only characteristics of enterprises. By contrast, economic sociology regards the enterprises as an entity of economic and social property, and emphasizes that the social property is the root of CSR. Meanwhile, the essence of CSR is to reveal the coupled relationship between enterprises and society so that enterprises should achieve the unity of economic and social interests. CSR contributes to the realization of economic and social rationality. Moreover CSR is one of the effective ways to avoid the distorted development and realize the integration of economic and society.