企业社会责任主体范畴新探析

长期以来,人们对企业社会责任的标准和内容予以关注,但是却忽略了企业社会责任的主体问题。我们可以基于企业社会责任带来的道德满足和人类进步而进一步展望,企业社会责任是每一个从事经营活动的实体乃至于个人都应当对社会承担的义务。从财富实力、经营规模、社会影响力、公众认知度等方面看,跨国公司和个体工商户恰居＂大＂＂小＂两端,它们在承担企业社会责任的意愿以及法律规制上并不一致。但作为企业社会责任主体的地位是相同的。

New Views on Subjects of Social Responsibility of Corporations

People have paid attention to the standards and content social responsibility of corporations for a long time,but not their subjects.Now we can look forward to the future based on moral satisfactory and progress of mankind,that every entity being engaged in management should be a subject of social responsibility of corporations and perform obligations to society.Transnational corporation,which is big,and individual business,which is small,are different from property,management,influence to the public recogn...