企业社会责任的制度起源及其法律价值简

古已有之的伦理道德孕育着企业的社会责任。大公司的出现与所有权与经营权的分离催生了管理者资本主义，管理者资本主义开始挑战自由经济及其所信奉的利润最大化原则，从而产生现代企业的社会责任思想。企业社会责任是法律责任、道德责任及“软法”责任的统一，而法律责任是企业社会责任的核心和底线。正义、秩序、效率是企业社会责任立法的价值目标。企业的社会责任既有私法社会本位的深厚基础，又有自身的特性，其目标是为了实现企业与利益相关者、环境与社会之间的持续健康发展。

On the Origin of Corporate Social Responsibility and Its Legal Value

Ancient ethics and morals were pregnant with corporate social responsibility （CSR）. The emergence of large companies and the separation of ownership and controlling right have given birth to manager capitalism. Manager capitalism challenged free economy and the principle of profit maximization, and modern CSR thinking came into being. CSR includes legal liability and ＂soft law＂ liability, and legal liability is the nucleus and baseline of CSR. The legal values of CSR are oriented toward justice, order and efficiency. CSR is not only deeply based on society-orientation principle, but also has its own characteristics. The object of CSR is to realize the continuous and fine development between corporation, society, stakeholders, and environment.