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公司社会责任内涵的复杂性和类型的差异性客观上加大了界定其内涵和外延的难度,学术界关于公司社会责任的界定很多。但是因为公司社会责任不是一个周延的理论,而是从经济伦理学中引入的一种提法,而且现在公司社会责任的概念现在过于宽泛,反而掩盖了公司社会责任所要解决的核心问题。法学中的公司社会责任将是一个要被逐步细化和取代的理论,它的性质就是一个理念,被贯穿到其它具体的制度中。
The connotation of the complexity of the corporate social responsibility and the type of differences objectively increased the difficulty of defining its meaning and extension of the academic community on the definition of a lot of corporate social responsibility. However, corporate social responsibility is not a perpetual theory, but a formulation introduced from economic ethics. Nowadays, the concept of corporate social responsibility is too broad now, which obscures the core issues to be solved by corporate social responsibility. Corporate social responsibility in jurisprudence will be a theory to be gradually refined and replaced. Its nature is a concept that is permeated into other specific systems.