企业社会责任理念经历了古典经济学派对企业社会责任漠不关心时期,企业社会责任理念提出后的激烈争论时期,20世纪70年代企业社会责任运动兴起及利益相关者理论出现后企业社会责任逐步受到重视时期,20世纪末部分世界著名公司发生舞弊丑闻进而引发企业风险管理热潮的企业社会责任蓬勃发展时期。随着2010年11月1日ISO26000(社会责任指南标准)的发布,企业社会责任理念进入了新的阶段。 The concept of corporate social responsibility has gone through periods of intense debate after the concept of corporate social responsibility and the era of indifference of corporate social responsibility in classical economics. During the period when the corporate social responsibility movement started to rise in the 1970s and the stakeholder theory was gradually being emphasized In the late 20th century, fraud caused by frauds of some world famous companies led to a boom in corporate social responsibility. With the release of ISO26000 (Social Responsibility Guideline) on November 1, 2010, the concept of corporate social responsibility has entered a new phase.