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公共利益是以社会作为整体出发点谋求的不同范围和层次的社会成员共享的资源与条件,公共利益的实现是促进社会资源优化配置、推动社会公平进步的价值取向;企业主动承担社会责任则是企业将行为向公共利益内在要求的方向靠拢、从而客观上推动社会经济发展的主要方式和途径。企业承担社会责任与公共利益改善的价值取向和内在要求是一致的。在公共利益存在差异性和目前企业社会责任非刚性的前提下,应该强调企业承担社会责任的合理性,同时从立法和程序两方面进行制度设计,以保证在企业社会责任的框架内规范企业行为,协调企业与公益利益的矛盾,以实现社会效率与公平兼顾,促进经济发展,构建和谐社会。
The public interest is the resources and conditions shared by members of different social groups in different scopes and levels. The realization of public interest is the value orientation of promoting the optimal allocation of social resources and promoting social fairness and progress. Enterprises take the initiative to shoulder social responsibilities as enterprises The behavior will be closer to the inherent requirements of public interest so as to objectively promote the major ways and means of social and economic development. Corporate social responsibility and public interest to improve the value orientation and internal requirements are the same. Under the premise of the difference of public interests and the current non-rigidity of corporate social responsibility, we should emphasize the rationality of corporate social responsibility, at the same time, we should design the system from the aspects of legislation and procedure so as to ensure that corporate behavior can be regulated within the framework of corporate social responsibility , Coordinate the contradictions between the interests of enterprises and public welfare, in order to achieve social equity and equity, promote economic development, and build a harmonious society.