论利益相关者理论下的企业社会责任问题

股份公司是一个由股东、经营者和职工等所有利益相关者组成的契约关系网络。从利益相关者理论的角度,企业社会责任是指公司在赚取利润的同时,对资本所有者以外的其他利益相关者所承担的义务和责任。企业社会责任作为一个体系,具体包括对职工的责任,对消费者的责任,对债权人的责任,对环境、资源的保护与合理利用的责任,对所在社区的责任和慈善行为等几个方面。

Corporate Social Responsibility: from the Angle of Stakeholder Theory

The joint-stock company is a contractual relationship network of the shareholders,the operator and the staff and so on.From the angle of stakeholder theory,the social responsibility of the enterprise means that when making profits the company should shoulder the responsibility and duty for other stakeholders except the owners.It includes responsibility for staff,consumer,creditor,environment,protection and reasonable use of resources,community and charitable activities and so on.