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企业应当承担社会责任是当前国际社会中包括发达国家和发展中国家在内各国的共识。联合国前秘书长安南在1999年瑞士达沃斯世界经济论坛上提出的“全球契约计划”是在全球范围具有重要影响力的企业社会责任标准。长期以来,人们把研究目光主要集中于类似的企业社会责任标准和内容上,而对于另一个重要问题——企业社会责任主体问题却疏于考量。本文拟对企业社会责任的主体进行界定,并具体针对跨国公司和个体工商户在承担社会责任方面的特色进行分析。一、企业社会责任主体:从公司、企业到经营者
Enterprises should assume social responsibility is the current international community, including developed and developing countries, including the consensus. Former UN Secretary-General Annan proposed at the World Economic Forum in Davos, Switzerland, in 1999, that “Global Compact Plan” is a globally influential corporate social responsibility standard. For a long time, people focus their research mainly on similar standards and content of corporate social responsibility, while on the other important issue, the issue of corporate social responsibility subject is neglected. This article intends to define the main body of corporate social responsibility, and specifically analyzes the characteristics of multinational corporations and individual industrial and commercial households in assuming social responsibility. First, the main corporate social responsibility: From the company, business to the operator