企业社会责任的本质、形成条件及表现形式

企业社会责任不是抽象的道德和义务．而是社会环境和企业互动关系客观变化的历史趋势。以往被看作单纯追求利润最大化的企业现在何以自动地通过“生产守则”等形式“承担起”社会责任,其原因应该从企业利益实现机制的客观变化等因素中寻找。本文在此方法基础上定义了企业社会责任的本质。充分发育的市民社会、充分发展的垄断以及共有制的普及是企业社会责任的形成条件,三者关系的不同格局产生企业社会责任的三种表现形式;企业社会责任是历史性的存在,在其发展的第三个阶段将扬弃其自身。这时,企业的边界与社会大众的边界重合或融合,作为外部压力的企业社会责任最终成为企业自身的追求。

On the essence, condition of formation of CSR & Its Form

The CSR is not an abstract morality or absolute duty, but a historical trend resulted in the interaction between social surroundings and corporations. The cause that corporations previously considered as craving only for profit, but which now turn out to assume social responsibilities by observing "code of conduct" automatically should be found from changes of corporation mechanism to realize profit. Based on such a method, we come to a conclusion on the essence of CSR. A well-grown burgher society, a full-developed monopoly and the prevalence of co-ownership are the conditions to form the CSR, which would assume three forms and stages of development. The CSR is a historical existence, it would self-uplift itself in its third stage of development, when the boundary of corporation and of the public, the society as a whole would be same in one. The CSR as external stress would finally become as a goal of corporations themselves.