企业社会责任是当今世界各国普遍关注的话题。欧洲国家在面对福利国家危机、重塑国家竞争优势、实现经济、社会可持续发展的背景下,在欧盟的大力倡导下,纷纷将企业社会责任作为本国的重大战略。欧洲各国针对本国的具体情况,在强调企业履行社会责任自愿性的前提下,采取了极为丰富的手段和工具推进企业社会责任运动的发展。在这一过程中,政府发挥了极为重要的主导作用,同时也十分关注利益相关者的参与,许多做法值得我国批判地借鉴。 Corporate social responsibility is a topic of universal concern in all countries today. Faced with the crisis of the welfare state, reshape the national competitive advantage and achieve the sustainable economic and social development, the European countries, under the vigorous advocacy of the EU, regard their corporate social responsibility as their major strategy. In light of the specific conditions in their own countries, European countries have taken extremely rich measures and tools to promote the development of their social responsibility campaigns under the premise of emphasizing the voluntary fulfillment of social responsibilities. In this process, the government has played an extremely important leading role. At the same time, it also pays close attention to the participation of stakeholders. Many practices deserve our country’s critique.