“企业社会责任是一种道德和良知的呼吁,是一种由自身建设转向服务社会、责任社会的企业理念,是一种更为人性化、辐射面更广的企业文化。”早在18世纪中后期英国完成第一次工业革命后,现代意义上的企业责任论坛业就有了充分的发展,但企业社会责任的观念还未出现,实践中的企业社会责任局限于业主个人的道德行为之内。企业社会责任思想的起点是亚当·斯密的“看不见的手”。古典经济学理论认为,一个 “Corporate social responsibility is a call for morality and conscience, a corporate philosophy that turns itself from construction to serving the community and a responsible society, and is a more humane and radiating corporate culture.” After the first industrial revolution was completed in Britain in the middle and late 18th century, the enterprise responsibility forum industry in the modern sense has been fully developed, but the concept of corporate social responsibility has not yet appeared. The practice of corporate social responsibility is limited to the personal morality of the owners Within the act. The starting point for corporate social responsibility thinking is Adam Smith’s Invisible Hand. Classical economics theory that one