引言自2005年修订的《公司法》明文规定公司的社会责任后,法学界对企业社会责任的关注就从一般的应然性讨论转向对企业社会责任的内容、实施路径的讨论。国内学者对企业社会责任内涵的认识比较一致,一般均从“利害关系人”的角度入手,认为企业 INTRODUCTION Since the Company Law amended in 2005 has clearly stipulated the social responsibility of the company, the concern of legal scholars in corporate social responsibility shifted from the general due diligence discussion to the discussion of the content and implementation path of corporate social responsibility. Domestic scholars on the connotation of corporate social responsibility are more consistent, generally from the “stakeholders” point of view, that enterprises