企业社会责任研究新探

The New Research on Corporate Social Responsibility

企业社会责任是除企业经济责任和法律责任以外的、反映企业与社会之间关系的责任,可以划分为强制性社会责任和选择性(自愿性)社会责任。强制性社会责任以禁止损害和损害赔偿为原则,自愿性社会责任以福利增进为原则。强制性社会责任属于企业必须履行的最低责任要求,无论企业的规模、行业和性质怎样,都必须履行,其责任的实现程度与企业自身的经济绩效无关,一旦违反必须进行赔偿,并受到相关制裁。选择性社会责任是企业在履行强制性社会责任的基础上,可以由企业自愿选择的社会责任。强制性社会责任的内容会随着社会经济的发展、企业的成长和企业伦理的成熟而变化。从现阶段看,企业强制性社会责任的对象主要应当是企业的利益相关者,包括员工、消费者(客户)、环境和社区。在企业社会责任评价方面,是否履行强制性社会责任是普遍性的评判标准。

The Corporate Social Responsibility（CSR） can be divided into compulsory and selective（volunteering） social responsibility.The first one takes prohibiting damage and damage compensation as the principle;and the latter one takes welfare improving as the principle.The compulsory social responsibility is the bottom line for all the enterprises to fulfill;there is no relationship between how well the enterprises fulfill their responsibility and how is the enterprises＇ economic performance;once the enterprises go against this responsibility,will they be punished.At present,the object of compulsory social responsibility are the stakeholders of the enterprises,such as the employees,consumers（or the customers）,the environment and the community.The content of compulsory social responsibility will be changed with the development of social economy,the enterprises＇ growth and the maturity of enterprise ethics.The selective social responsibility is a kind of social responsibility that the enterprises can choose on their own willingness;and it will be based on the fulfillment of the compulsory social responsibility.