公司社会责任的范围

The Scope of Corporate Social Responsibility

学界对于"公司社会责任"的范围之争一直没有停息。借鉴英美的理论与实践成果,公司社会责任在学理上处于生存阶段、成长阶段、社会化或自我实现阶段及衰退阶段四阶段,包括对雇员、消费者、社区、公共资源、公益事业等利益相关者的责任内容,分为强制性责任、道义性责任以及劝导性责任三个责任层次。公司社会责任期待点理论在此基础上廓清"公司社会责任"之范围,进而为法官判断公司是否善尽社会责任提供基准与依据。

The disputes on the concept of Corporate Social Responsibility （short to CSR） have not been settled yet. This article analyses the CSR theoretically from three dimensionalities （stage, content and level）. According to western theories, the CSR should be reflected in such aspects as concerning the employees, customers, communities, public resources and social undertakings and it should be theoretically divided into the survival stage, the growing stage, the socialized stage, the self fulfilling stage and the declining stage. On this ground, the CSR expectations theory clarifies the boundary line of the CSR and offers the judge a specific and judiciable way to decide whether the company fulfills its social responsibility.