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企业社会责任(Corporate Social Responsibility,CSR)观念起源于美国,并于二十世纪二三十年代在学术界形成了企业社会责任思想,人们认识到必须为企业社会责任找到理论基础,在研究过程中,利益相关者理论的社会学视角研究(Gray,2002)在学术界得到广泛认可。利益相关者理论认为,企业是由各个利益相关者构成的“契约联合体”。企业的资本不仅来自于股东,而且来自于企业的员工、消费者、政府和公众等。因此,企业不仅承担经济
The concept of corporate social responsibility (CSR) originated in the United States. In the 1920s and 1930s, the concept of corporate social responsibility formed a thought of corporate social responsibility. People realized that it is necessary to find a theoretical basis for corporate social responsibility. During the research process The sociological perspective of stakeholder theory (Gray, 2002) is widely recognized in academia. Stakeholder theory holds that an enterprise is a “consortium of consortia” composed of various stakeholders. The capital of an enterprise comes not from the shareholders, but also from employees, consumers, the government and the public. Therefore, enterprises not only bear the economy