企业社会责任的内涵与履行——基于公司、责任与社会的研究

基于英文概念翻译过来的＂企业社会责任＂概念并没有、也无法完全反映原文的真实涵义。西方企业社会责任概念中的＂企业＂并非我国一般意义上的企业概念,而是指＂经理控制型＂大型公司制企业;＂责任＂具有担当责任与尽职尽责二重性;＂社会＂包含了受企业经营行为影响的社会部分以及广泛的社会两个层次。企业并不具有承担整个社会责任的职能,对于不同层次社会的责任也是有区别的。企业社会责任反映了（大型）公司对受其经营行为影响的社会部分承担责任,并对整个社会高度负责的思想。公司应该在遵守社会规则的前提下对社会负责任,并尽力为全社会的发展做贡献,它是以客观责任为前提,以主观责任为根本。

Implication and Implementation of Corporate Social Responsibility——On the Meanings of Corporation, Responsibility and Society

The Chinese translation of ＂corporate social responsibility＂ does not and can＇t fully reveal its original meanings.＂Corporation＂ refers to the corporate enterprise controled by the manager.＂Responsibiliy＂ includes accountability and doing it well.＂Society＂ refers to the part that is affected by corporate operation and the society in general.Corporation is not accountable for the whole society and it has different liabilities to the different parts of society.Corporate social responsibility means that the corporation should be accountable for the society that it affects and be responsible for the society in general.The implementation of corporate social responsibility requires that the corporation be responsible for the society under the social rules of the game and do its best to contribute to the development of the whole society.It means that the corporation should implement objective responsibility as the premise and implement subjective responsibility initiatively.