企业社会责任内涵、度量与经济后果——基于国外企业社会责任理论的研究综述

Definition,Measurements and Economic Consequences of Corporate Social Responsibility:A Survey on Theories of Corporate Social Responsibility

20世纪50年代开始,企业社会责任成为学术界关注的重要问题之一。此后,国外学术界不断就企业社会责任的研究提出新问题,开拓新的研究领域。本文从企业社会责任的内涵、理论分歧、衡量方法和经济后果等四个方面,概括国外学术界关于企业社会责任研究的主要观点,回顾其在相关问题上研究方向的演变过程,并在此基础上,提出了未来企业社会责任研究中应该关注的主要问题。

Since 1950's,corporate social responsibility has been a focus of academic researches. In the past several decades,foreign scholars have been continuously raising new issues and exploring new fields regarding corporate social responsibility. On basis of surveying the major views of point on corporate social responsibility and reviewing the evolution of researches on corporate social responsibility,this paper suggests the directions of future researches on corporate social responsibility.