关于公司社会责任,商业的态度经历了从最初的消极反应到现在的积极实践的转变;理论的发展逐渐从论证“是什么”、“为什么”转移到发掘“怎么办”层面上;立法上亦有将其不同程度地纳入调整范围的动向,或者通过不同类型的法律规范表达对公司社会责任的支持态度或发挥辅助作用。但如 With respect to corporate social responsibility, the commercial attitude has undergone a shift from the initial negative reaction to the current positive practice. The development of the theory gradually shifts from the argument of “what” and “why” to the discovery of “what to do” At the legislative level, there are also some legislative moves to include the adjustment scope to varying degrees, or the supportive attitude toward the corporate social responsibility through different types of legal norms or play a supporting role. But like