1953年,当美国知名的经济学家、教育学家霍华德·鲍恩完成他的名为《商人的社会责任》的著作时,他想不到这本书会成为企业社会责任的开山之作,自己也因此成为企业社会责任之父。这本不厚的小册子,起初的写作动机不过是为美国企业家编写一本生活指南,因为鲍恩发现企业管理者应该在企业经营的过程中,平衡不同利益群体的利益,超越自身股东的利益,为广泛的社会群体创造福利,从而履行社会责任。60多年后,企业社会责任已经成 In 1953, when Howard Bowen, the famous economist and educator in the United States, completed his book entitled Social Responsibility for Businessmen, he could not think of the book as a starting point for corporate social responsibility. Therefore, the father of corporate social responsibility. This not-so-booklet, originally written, is merely a guide to life for American entrepreneurs because Bowen finds that business managers should balance the interests of different interest groups beyond their own shareholders in the course of business Interests, to create benefits for a wide range of social groups in order to fulfill their social responsibilities. More than 60 years later, corporate social responsibility has become