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公司社会责任是对传统公司功能——股东利润最大化的一种修正。公司社会责任旨在从社会整体利益出发,在尊重公司股东利润最大化的前提下,提出公司应对股东以外的利益相关者负有相应的义务。公司社会责任自提出起,争议一直不断。带着对公司社会责任的思考,笔者尝试从对公司社会责任的概括认识、公司承担社会责任的依据、公司社会责任的相对方和承担者、公司承担社会责任的途径等方面阐述对公司社会责任的认识,以此表达对公司应承担社会责任的支持。
Corporate social responsibility is an amendment to the function of a traditional company - the maximization of shareholders’ profits. The purpose of corporate social responsibility is to set out from the overall interests of the society and respect the maximization of corporate shareholders’ profits. It proposes that the Company should bear corresponding obligations to stakeholders other than shareholders. Corporate social responsibility has been raised since the controversy has continued. With the consideration of the social responsibility of the company, the author attempts to elaborate on the corporate social responsibility from the aspects of the general social cognition of the company, the basis for the company to undertake social responsibility, the counterpart and responsibility of the social responsibility of the company, In order to express the company’s social responsibility should be supported.