论企业社会责任的伦理文化基础

Ethical Cultural Foundation of the Corporate Social Responsibility

企业社会责任是人类商业文明的表现,也是现代社会的一种文化现象。针对目前学界对企业社会责任兴起条件分析中所缺乏的伦理视阈,本文从企业性质的社会伦理学思考、经济价值中立论的逆转、环境危机的伦理诉求以及社会福利制度的责任分担的伦理理念,阐释了社会伦理文化对企业社会责任兴起的价值先导作用。

Corporate social responsibility is represent of human commerce civilization, is also culture phenomena of modern society. Currently, the academic analysis of the conditions about the rise of corporate social responsibility is short of the ethical perspective. In light of this, this article discussed the leading role of the value, which the society of ethical culture on the rise of corporate social responsibility. Analysis mainly include the social ethnics of the business nature, reversion of the neutral theory on the economic value, the ethical demands of the environmental crisis, and ethical concept of shared responsibility on social welfare system.