关于企业社会责任内涵综述的研究

Study on the Connotation of Corporate Social Responsibility

通过查阅文献发现,关于企业社会责任的内涵主要有两种代表性的理论观点:层级论和利益相关者理论。本文即对这两种观点进行了归纳与总结。

Literature search indicates that there are two main representative theoretical points of view about the connotation of corporation social responsibility： hierarchy theory and stakeholder theory. This article summarizes the two points of view.