价值论维度的企业社会责任追问

Enquire Corporate Social Responsibility( CSR) from the Perspective of Axiology

从整体来看,企业社会责任由于内涵过于宽泛且难以界定,同时缺乏牢固的理论根基,因而影响了其在现实社会中的切实践行.而牢固的理论根基来源于一系列形而上的理论探究与追问.追问企业社会责任何以可能,首先必须从价值论维度予以关照.只有在价值追问的关照下,才能明确企业社会责任的价值指向,发现其价值意义,找寻其持续发展的不竭动力.具体而言,企业组织是道德主体也是价值主体,企业社会责任具有两重性,其既具有目的价值又具有手段价值.企业社会责任的手段价值表现为企业社会责任存在的意义.企业社会责任的践行实际上是一种价值选择.

On the whole, the effective practice of corporate social responsibility is affected by its too broad and difficult to define the characteristics and the lack of a solid theoretical foundation. The solid theoretical foundation for the theory comes from a series of metaphysical inquiry and questioning. If we ask why corporates should take social responsibility, to answer the question, it should be firsdy considered from the perspective of axiology. It is merely under the enquiry of the value that the value orientation of corporate social responsibility may be clearly directed, its value meaning can be explained and found, and the inexhaustible motive force of its sustainable development can be found. Specifically speaking, Corporation is the moral and value subject. Corporate Social Responsibility （ CSR） has twofold values ： the instrumental value and the purposeful value. The instrumental value of CSR reveals itself as the significance of the existence of CSR. Implementation of CSR substantially is value selection.