企业社会责任的动态边界假说——基于效率内涵演进的分析及其拓展

Abstract

企业社会责任的边界是研究企业社会责任问题的基础,含混不清的企业社会责任边界论有碍于实践过程中的具体操作。基于对企业效率内涵演进的分析,企业社会责任的边界理应囿于法律责任和道德责任之内,在这一边界内有众多的、可以清楚描述的具体责任需要企业履行。但是,不能要求所有的企业都承担同样的社会责任,而应针对不同企业的具体情况提出有针对性和有可操作性的社会责任要求。

The boundaries of corporate social responsibility are the basis for research on corporate social responsibility,and indistinct boundaries hinder its implementation in practice.According to the analysis of the evolution of connotation of corporate efficiency,the boundaries should be limited to legal responsibility and moral responsibility,within which numerous distinct responsibilities need to be fulfilled by the firm.However,we cannot require all firms to assume the same corporate social responsibility;we should set workable social responsibility requirements in accordance with specific conditions at different firms.