摘要
本文介绍了企业社会责任理论的起源与发展。随着二次世界大战后经济的持续发展、环境的不断恶化、社会矛盾的日益突出等,旧的企业对社会只负有“有效地生产产品和服务”的经济责任的理念已经不适应社会的发展,于是出现了“企业公民说”、“社会契约理论”、“相关利益人说”、“慈善投资理论”等一系列新理念。新理念要求企业的行为既要合乎法人道德——对股东负责,还要对雇员、社区、政府负责,要尽到一个法人公民的社会责任等。
This paper introduces theoretical origin and development of Corporate Social Responsibility. After The Second World War, the environment deteriorates, social conflict is more and more, the older theory that a corporation only takes responsibility for stockholders and effectively produces product and service becomes not accepted. Many new theories appear, such as corporate citizenship, social contract theory, stakeholder theory, charitable investment theory. The new theories present that a corporate not only takes economic responsibility for stockholders, but also takes social responsibility for employees, citizens and government so on
关键词
企业社会责任
企业公民
相关利益人
社会契约
corporate social responsibility
corporate citizenship
stakeholder
social contract
