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一、问题的提出企业社会责任理论出现在20世纪中后期,该理论强调除企业投资人之外,其他社会主体对于企业的存在具有利害关系;为确保企业的繁荣与发展,投资人及其代理人即经营者必须与职工、债权人、消费者、客户、当地社区甚至全社会的老百姓密切合作。这样,企业就成为一个利益的连接点,企业在从事各种商业活动时,必须要考虑该活动对其他利害关系人的影响和他们的利益。企业不能再是投资人获利最大化的工具,也不能始终以投资人利益为终极关怀,而应当担负起自己的社会责
First, the issue raised The theory of corporate social responsibility emerged in the middle and late 20th century. This theory emphasizes that apart from corporate investors, other social entities have a stake in the existence of the enterprise; to ensure the prosperity and development of the enterprise, investors and their agents People and managers must work closely with employees, creditors, consumers, customers, local communities and even the general public. In this way, the company becomes a connecting point of interests. When undertaking various commercial activities, the company must consider the influence of the activity on other interested parties and their interests. Enterprises can no longer be the tools for maximizing the profitability of investors, nor can they always take the interests of investors as the ultimate concern, but should take up their own social responsibility.