企业社会责任的内涵与外延:作为道德契约的企业社会责任

The Connotation and Denotation of Corporate Social Responsibility:Corporate Social Responsibility as a Moral Contract

学术界对于企业社会责任这一概念的阐释存在内涵过于模糊、外延过于宽泛的问题。企业是一种社会历史性存在,企业社会责任可看作是一种不能合理拒绝的、明智的、非强迫的普遍一致的道德契约。企业社会责任作为一种"积极的"责任,不宜涵盖法律责任;企业社会责任不宜涵盖"经济责任",因为企业社会责任是针对传统经济责任观提出的另一种责任主张;企业社会责任不宜涵盖"慈善责任",如若如此,企业作为人类的一种创造性制度安排将面临严重的矛盾和困境。与其寄希望于大企业主动承担社会责任,不如使用一切法律的手段规范市场行为,让市场的竞争机制得以充分的发挥而与此同时限制市场中自发的破坏性力量。创新是企业唯一需要承担的社会责任。

The interpretation of the concept of corporate social responsibility is too vague and overbroad. Corporation is a social historical existence, so CSR can be seen as a can not reasonably refuse, sensible, non-compulsory universal moral contract. CSR can not cover the economic responsibility, because CSR is another responsibility unlike corporate economic responsibility. As a ＂positive＂ responsibility, CSR can not cover the liability. CSR can not cover the charitable responsibility. Compared to hoping the large enterprises active commitment to social responsibility, it is better to use all legal means to regulate market behavior. Innovation is the only CSR enterprises need to take.