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本文分析了可持续发展的基本思想,指出了可持续发展观强调的是环境与经济的协调发展,追求的是人与自然的和谐,并进一步提出了两个层面的企业可持续发展,深入剖析了企业可持续发展的内涵。广义的企业可持续发展可以理解为企业发展和内外部环境的协调,企业在追求经济效益的同时,要兼顾社会效益;为股东创造财富的同时,也要兼顾企业职工、债权人等相关者的利益。狭义的企业可持续发展可以理解为,一个企业在追求自我生存和持续发展的过程中,所追求的与企业资源相适应的一种平衡增长。
This paper analyzes the basic idea of sustainable development, points out that sustainable development emphasizes the coordinated development of environment and economy, pursues the harmony between man and nature, and further proposes the sustainable development of two levels of enterprises, in-depth analysis The connotation of sustainable development of enterprises. The sustainable development of enterprises in a broad sense can be understood as the coordination between the development of the enterprise and the internal and external environment. While pursuing economic benefits, enterprises must take social benefits into consideration. While creating wealth for shareholders, they should also take into account the interests of employees, creditors and other stakeholders . Narrow enterprise sustainable development can be understood as a business in the pursuit of self-survival and sustainable development, the pursuit of enterprise resources to adapt to a balanced growth.