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企业社会责任(Corporate Social Responsibility,简称CSR)是20世纪初产生于西方国家的概念,亦是建构企业与社会和谐关系的一种基本思想。企业社会责任指企业在创造利润、对股东承担法律责任的同时,还要承担对员工、消费者、社区和环境的责任。企业的社会责任要求企业必须超越把利润作为惟一目标的传统理念,强调要在生产过程中对人的价值的关注,强调对消费者、对环境、对社会的贡献。本文从界定企业社会责任入手,分析我国企业在承担社会责任中存在的问题,提出我国企业社会责任制度的构建内容。
Corporate Social Responsibility (CSR) is a concept originated from western countries in the early 20th century. It is also a basic idea of building a harmonious relationship between enterprises and society. Corporate social responsibility refers to the business in creating profits, bear the legal responsibility for shareholders, but also assume responsibility for employees, consumers, communities and the environment. The corporate social responsibility requires that enterprises must go beyond the traditional concept of profit as their sole goal, emphasize their concern for human values in the production process, and emphasize their contribution to consumers, the environment and society. This article starts with the definition of corporate social responsibility, analyzes the existing problems of corporate social responsibility in our country, and puts forward the construction content of our corporate social responsibility system.