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本文阐述西方企业社会责任演变进程对我国建立企业社会责任运动的重要意义。通过分析当今中国企业社会责任缺失的现状及其原因,本文提出建立一个是由政府、社会组织、社会等多个主体共同制定、执行、审核的一个企业社会责任的综合评价体系。西方企业社会责任的实践表明,履行企业社会责任是企业实现财富优化配置的良好途径、是调节社会公平与经济效率的有效杠杆、是维护社会稳定的重要稳压器。
This article elaborates the importance of the process of the evolution of western corporate social responsibility to the establishment of a corporate social responsibility movement in China. By analyzing the current situation and causes of the lack of corporate social responsibility in today’s China, this paper proposes to establish a comprehensive evaluation system for corporate social responsibility that is formulated, implemented, and reviewed by multiple entities including government, social organizations, and society. The practice of western corporate social responsibility shows that fulfilling corporate social responsibility is a good way for enterprises to realize optimal distribution of wealth, an effective lever for regulating social fairness and economic efficiency, and an important regulator for maintaining social stability.