从20世纪70年代开始,学术界对企业社会责任(CSR:Corporate SocialResponsibility)问题进行了广泛的讨论。广义的企业社会责任既包括传统的经济责任也包含了新兴的社会责任;狭义的企业社会责任则指非传统责任,从企业内部看就是保障员工的尊严与福利待遇,从外部看就是要发挥企业 Since the 1970s, academics have conducted extensive discussions on the issue of Corporate Social Responsibility (CSR). The broad scope of corporate social responsibility includes both traditional economic responsibilities and emerging social responsibilities. In the narrow sense, corporate social responsibility refers to non-traditional responsibilities. From the perspective of enterprises, it is to protect the dignity and welfare of employees. From an external point of view, it is necessary to give full play to enterprises