企业社会责任是20世纪初出现的一个重要概念。企业作为整个社会经济体系的细胞,其在带动社会经济快速发展的同时也带来负面效应——损害社会利益行为,随着这种负产品对社会的影响越来越突出,企业对社会应否和应负担什么责任的问题由此产生。本文从分析企业社会责任的理论来源和法理所在,探讨企业社会责任的内涵及企业社会责任的落实。 Corporate social responsibility is an important concept that emerged in the early 20th century. As the cell of the whole socio-economic system, enterprises also bring negative effects on the rapid social and economic development - damage social interests, with the impact of such negative products on society more and more prominent, And what responsibility should be born from the problem. This article analyzes the theoretical sources and jurisprudence of corporate social responsibility, discusses the connotation of corporate social responsibility and the implementation of corporate social responsibility.