企业社会责任并不是一个新话题,自英国学者欧利文.谢尔顿首次提出这个概念,迄今已有89年。随着经济社会的发展,人们对企业社会责任的内涵和理解不断深入,但基本涉及创造经济利润、对股东承担法律责任,以及人权、劳动、环保、反腐败等领域。在迈向“公民社会”的进程中,中国公司尽管与欧美企业仍有较大差距,但在研究和践行社会责任的道路上确实取得了长足发展,践行了许多富于国情特色的创新做法。然而在外部经济环境发生急剧变化的当下,人们对企业社会责任的困惑与争议再 Corporate social responsibility is not a new topic, since the British scholar 欧利文. Sheldon first proposed the concept, so far 89 years. With the development of economy and society, people are constantly deepening the connotation and understanding of corporate social responsibility. However, they basically involve making economic profits, assuming legal responsibilities to shareholders, and human rights, labor, environmental protection and anti-corruption. In the process of moving toward “civil society”, Chinese companies, despite their large gaps with European and American enterprises, have made great strides in studying and practicing social responsibility and practiced many characteristics rich in national conditions Innovative approach. However, when the external economic environment changes rapidly, the confusion and controversy over corporate social responsibility