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作为社会的重要组成部分,企业在给社会创造财富的同时,也给社会带来了诸多负面影响。虽然企业的原始责任就是为股东获取利润,但要保持企业的可持续发展就必须关注企业与社会的关系问题,企业社会责任理论由此而生并引起了人们的广泛关注,诸专家学者也对此提出了各种不同的观点。本文在评介企业社会责任理论的产生及其争议的基础上,分析了学界对企业社会责任的各种不同界定,并提出了对企业社会责任的内涵和外延的理解。而在企业社会责任的实现机制层面,笔者认为可将企业社会责任纳入法律规范,同时认为软法机制在规范企业社会责任时具有独特的优势,并进一步提出了几种具体的企业社会责任软法实现机制。
As an important part of society, enterprises have created many negative effects on society while creating wealth for the society. Although the original responsibility of the enterprise is to obtain profits for the shareholders, it is necessary to pay attention to the relationship between the enterprise and the society in order to maintain the sustainable development of the enterprise. The theory of corporate social responsibility is born from it and arouses people’s widespread concern. This raises various points of view. Based on the introduction of the emergence and controversy of corporate social responsibility theory, this article analyzes various definitions of corporate social responsibility in academia and puts forward an understanding of the connotation and denotation of corporate social responsibility. In the aspect of the realization mechanism of corporate social responsibility, the author believes that corporate social responsibility can be incorporated into the legal norms, at the same time that the soft law mechanism has unique advantages in standardizing corporate social responsibility and further proposes several specific CSR soft law Implementation Mechanism.