摘要
企业社会责任是企业在追逐自身价值最大化的过程中不仅不对相关利益者造成侵害,同时还尽可能致力于提高总体社会福利的责任。其核心思想体现为:界定企业社会责任要承认企业的逐利性;企业社会责任具有层次性,以不侵害利益相关者利益为底线要求,以提高社会整体福利为最高表现;企业社会责任的核心是以人为本,其责任范畴包括人本责任、经济责任、法律责任、伦理责任和环境责任,其中经济责任的内涵不同于以往的认识;企业社会责任具有边界,其边界是企业自身利益与社会利益的均衡点。
This article develops the theory of nature and boundary of Corporate Social Responsibility （CSR） based on the representative research literature and analysis premises. It indicates that Corporate Social Responsibility refers to the responsibilities that, when the corporate is in the process of pursuing the maximum corporate value, not only do no harm to the stakeholders＇ benefits, but also contribute to improving the social total welfare. The core ideas of this definition are： the corporate nature of pursuing profit must be acknowledged in defining CSR; CSR has different levels, the bottom line is not to harm the benefits of stakeholders, and the highest performance is contributing to the total social welfare; being people-oriented is the core factor of CSR, and its scope includes humanistic responsibility, economic responsibility, legal responsibility, ethical responsibility and environmental responsibility; the boundary of CSR is the equilibrium point between the corporate self interests and the interests of society.
出处
《四川大学学报（哲学社会科学版）》
CSSCI
北大核心
2014年第2期78-84,共7页
Journal of Sichuan University：Philosophy and Social Science Edition
基金
四川大学高水平学术团队项目"企业社会责任评价指标体系构建与应用研究"(skgt201104)
四川大学学科前沿与交叉创新项目"美国法经济学发展演变及其对我国法经济学本土化发展的经验借鉴研究"(skqy201327)
关键词
企业社会责任
相关利益者
性质
边界
Corporate Social Responsibility, stakeholder, nature, boundary
