论公司社会责任:内涵、外延和实现机制

Corporation Social Responsibility:Meaning,Contents,and Realizing Mechanism

公司社会责任指的是公司在实现公司利益最大化的首要价值目标之外应考虑其利益相关者的利益,并承担促进社会的可持续发展的责任。公司社会责任是公司在能够实现其价值持续增长和企业持续存在的前提下承担的利益相关者责任和社会可持续发展责任。公司社会责任包括三个层面,即守法层面上的社会责任、道德义务层面上的社会责任和道德理想层面上的社会责任。公司社会责任可以通过完善立法和道德规则法律化、制定自治规则和认证标准,以及借助政策、舆论和非政府组织运动的引导与监督等路径实现。

Corporation social responsibility is the responsibility corporations assume, other than the aim of maximizing their own interest, for stakeholders and to promote sustainable development of the society. It is mainly composed with three dimensions, i. e. , social responsibility in the dimension of law, moral obligation and moral ideal. The realization measures of corporation social responsibility include perfecting laws and legalizing moral norms, stipulating autonomy rules and authentication standards, and orientation and monitoring through policies, public opinions and NGOs.