企业社会责任研究中的几个重要问题

近几年来,企业社会责任已经成为学术界和企业界的热点问题。无论是学术界还是实业界更多的从法律的视角看待企业社会责任,主张企业社会责任认证与立法。其实,企业社会责任的实质是企业对社会的道义责任。道德责任是一种理性而自觉的责任,强制推行只能解决形式问题,解决不了实质问题。企业社会责任的推行和普及,应当分三步走。第一,通过宣传使企业树立社会责任理念和公民意识;第二,企业依其不同发展阶段和不同实力水平来承担相应社会责任;第三,企业社会责任立法阶段。

Some Important Issues in Research on Corporation Social Responsibility

In recent years,Corporation Social Responsibility has become a hotspot in academe and corporation.However,most of people look on CSR from legal angle and claim authentication and legislation of CSR.In fact,the nature of CSR is corporations moral responsibility to society.Moral responsibility is rational and consciousness which cannot be forced to carry out.The promotion and popularization should be pushed in three steps.Firstly,to help corporations building the concept of CSR and citizen consciousness through propaganda;secondly,to encourage corporations taking on CSR according to different developing phases and strength;thirdly,legislation of CSR.