企业社会责任:国外理论演进及最新文献述评

基于企业决策过程完全理性的假设,传统观点认为企业的功能是经济性的,而经济价值是度量企业成功的唯一标准,企业目标就是利润最大化;而社会责任观点则明确指出企业要实现利润增加和价值提升,就必须主动承担与相关利益群体相应的社会责任。较为全面地介绍了国外企业社会责任及其相关理论的演进及发展,并进行了相应的综合与评述。

The Latest Overseas Literature Summary on Corporate Social Responsibility (CSR) Evolution

Based on the rational hypothesis of complete corporate decision-making process,the traditional viewpoint believes that the function of a corporate is in economic efficiency,but the economic value is the only standard for measuring the business success,and the primary business objective is profit maximization with regard to its management.While the society clearly requires corporate to undertake corresponding social responsibilities as other related benefit communities in order to realize its profit and value promotion.This paper makes a comprehensive introduction on CSR abroad,and carries on a corresponding synthesis and comments.