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从企业和社会交互关系来看,西方企业社会责任研究主要从经济发展和社会整合两条路径展开。经济发展研究路径从股东利润最大化、利益相关者、企业社会责任功效等不同角度分析企业社会责任对企业利润的影响作用。社会整合研究路径从社会问题管理和构建企业社会表现模型来分析企业社会责任对企业管理的影响。研究注重企业社会责任的工具性作用,其研究离不开特定的社会环境,不同的研究得到不同的结论,在一定程度上忽视了企业社会责任对市场机制的扭曲,忽视了外在的驱动作用。
From the perspective of business and social interaction, the study of western corporate social responsibility mainly starts from two paths: economic development and social integration. The research path of economic development analyzes the impact of corporate social responsibility on corporate profits from the perspectives of maximizing shareholders’ profits, stakeholders and the effectiveness of corporate social responsibility. The path of social integration research analyzes the impact of corporate social responsibility on business management from the perspective of social issues management and building a model of corporate social performance. Researching on the instrumental role of corporate social responsibility can not be separated from the specific social environment. Different researches have different conclusions. To a certain extent, it ignores the distortion of market mechanism caused by corporate social responsibility and neglects the external driving force .