本文认为建立企业社会责任档案,不仅能够激励企业履行社会责任,也有利于促进和谐社会建设和增强中国企业的国际竞争力。结合目前实际情况,笔者指出建立企业社会责任档案应该提高全社会对企业社会责任及其档案重要性的认识,建立相关标准和规定,确定建档内容与程序。 This paper holds that establishing a corporate social responsibility file can not only encourage enterprises to fulfill their social responsibilities, but also help to promote the building of a harmonious society and enhance the international competitiveness of Chinese enterprises. Combined with the current actual situation, the author pointed out that the establishment of corporate social responsibility files should raise the social awareness of the importance of corporate social responsibility and its files, establish relevant standards and regulations, to determine the content and procedures for the establishment of documents.