社会责任(Social Responsibility)是一个组织在其法律和经济义务之外愿意去做正确的事情并以有益于社会的方式行事的意向。企业社会责任(Corporate Social Responsibility,简称CSR)理论最早起源于西方发达国家,并于20世纪二三十年代在理论界和实业界引起剧烈反响,虽然企业社会责任理论在现代迅速发展,但是其思想观可以追溯至古代,比如在古希腊时期就要求商人不仅要关注经济效益还要关心社会福利和公共道德;在中国的春秋时期,就有诸子百家进行“义利之辩”。转型升级是当前企业的热门话题,企 Social Responsibility is an organization’s willingness to do the right thing outside its legal and economic obligations and act in a socially beneficial way. The theory of Corporate Social Responsibility (CSR) first originated in the developed western countries and caused great repercussions in both theory and industry in the 1920s and 1930s. Although the theory of corporate social responsibility developed rapidly in modern times, its theory The concept can be traced back to ancient times. For example, during the ancient Greek period, merchants were required not only to pay attention to economic benefits but also to social welfare and public morals. In the Spring and Autumn Period of China, there were hundreds of “debates on righteousness and profits”. Transformation and upgrading is a hot topic for enterprises at present