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企业社会责任具有法律和道德的双重属性。法律责任必须履行,不因企业规模大小及其发展程度高低有别。道德责任以自愿为前提。企业社会责任受制于企业本性、科技发展水平、市场机制及其理论渊源。营利性决定了企业职能和政府职能的界限,营利水平决定了其承担道德责任的程度。科技发展水平决定企业社会责任的特定时空范围。竞争机制以及“利益相关者理论”本身的不确定性使企业社会责任限于守法义务。
Corporate social responsibility has dual attributes of law and morality. Legal responsibility must be fulfilled, not because of the size of enterprises and their level of development is different. Moral responsibility is voluntary. Corporate social responsibility is subject to the nature of enterprises, the level of technological development, market mechanisms and their theoretical origins. Profitability determines the boundaries between corporate functions and government functions, and the level of profitability determines the extent to which they bear the moral responsibility. The level of development of science and technology determines the specific time and space scope of corporate social responsibility. The competition mechanism and the uncertainty of “stakeholder theory” limit corporate social responsibility to compliance.