摘要
公司社会责任本质上是特定的经济和社会条件对公司的客观要求,是指企业应当守法、"做好自己"及在此基础上对利益相关各方和社会自愿承担道德义务。实现公司社会责任的关键在于强化企业的守法责任,对其"做好自己"和道德责任,则应通过提倡、鼓励和引导来实现。可行的具体途径包括:完善与公司社会责任相关的法律法规,加大执法和司法的力度;建立企业履行社会责任的有效激励机制;引导企业参与有关社会责任的国际性活动,等等。
Corporate Social Responsibility (CSR) is the objective requirement of particular economic and social conditions for enterprises. It refers to enterprises' responsibility of law-abidance, self-perfection, and undertaking moral obligations to stakeholders and the society voluntarily on the basis of the above. The key to implementation of the CSR is the strengthening of law-abiding awareness, which serves to advocate, encourage and guide the performance of the moral responsibility. Specific practical measures include the perfection of relevant laws and regulations pointing to rigorous implementation, effective incentive mechanisms for stimulating CSR performance, setting up guidance for directing enterprise in participating international certification related to CSR, etc.
出处
《首都师范大学学报(社会科学版)》
CSSCI
北大核心
2008年第2期39-51,共13页
Journal of Capital Normal University:Social Science Edition
关键词
公司社会责任
CSR
企业
社会责任
守法责任
“做好自己”
道德责任
Corporate Social Responsibility, enterprise, social responsibility, law-abidance, self-perfection,moral obligations