时下,中国经济正处于转轨期,各种社会经济问题层出不穷,在构建和谐社会的宏大叙事下,企业增强社会责任意识,承担更多的社会责任,成为新情势之下企业谋求可持续发展的必由之路,也是对风险社会中理性回归的有效应对。企业社会责任理论的生成有其特定的社会背景,现代化大公司的出现、社会期望的提升、公司治理伦理的上位,都分别从不同层面促进了其产生和发展。 At the moment, China’s economy is in a period of transition and all kinds of social and economic problems are emerging one after another. Under the grand narrative of building a harmonious society, enterprises have to increase their awareness of social responsibility and assume more social responsibilities and become the only way for enterprises to seek sustainable development under the new situation. , But also an effective response to the rational regression in risk society. The formation of corporate social responsibility theory has its own specific social background. The emergence of large modern corporations, the promotion of social expectations, and the superiority of corporate governance ethics all promote their emergence and development from different aspects.