一、企业社会责任的内涵及其理论基础关于企业社会责任的概念普及,之前在理论界一度存在分歧。以弗里德曼为代表的反对派就曾认为,企业不需要讲社会责任,只要产生利润就够了,不要赋予企业更多的外部责任或压力;以德鲁克为代表的赞成方则认为,企业不仅是一个经济机制,而且也是社会机制。随着近年来学术界的认识不断提 First, the connotation of corporate social responsibility and its theoretical basis On the concept of corporate social responsibility spread, previously there was a divergence in theorists. The opposition represented by Friedman once thought that enterprises do not need to talk about social responsibility, as long as they generate profits, they should not give enterprises more external responsibility or pressure; the pro-delegates represented by Drucker think The enterprise is not only an economic mechanism but also a social mechanism. With the continuous understanding of academia in recent years