企业社会责任被引入现行《公司法》后,引发了广泛的讨论。由于社会责任的道德性,其一方面促使立法获得正当性支持;另一方面也可能异化为对企业营业自由的积极干预,因为任何一个企业实在难以逃脱背离公共利益和逃避社会责任的道德指责甚至是法律义务。本文讨论的中心是营业自由视角的社会责任理论问题,从商法角度检审社会责任入法的正当性依据,探讨社会责任生成与营业自由 The introduction of corporate social responsibility into the existing “company law” has triggered a wide range of discussions. Due to the morality of social responsibility, on the one hand, it can promote the legitimacy of legislation; on the other hand, it may also be alienated into active interference with the freedom of business because it is hard for any one enterprise to escape the moral accusation of deviation from public interests and social responsibility Is a legal obligation. This article discusses the issue of social responsibility theory from the perspective of freedom of operation. From the perspective of commercial law, it examines the justification of social responsibility into law and discusses the issues of social responsibility generation and freedom of operation