重塑企业社会责任：企业社会责任的传统与现代之争及其超越

• 作者： 刘国新 ¹
• 作者单位：
  1.  湖南省社会主义学院
• 发布时间：2024-07-12

摘要: 纵观百年来企业社会责任理论的发展，传统和现代企业社会责任理论分歧的核心在于企业到底应该承担什么样的社会责任，围绕这一核心的是企业社会责任中经济责任与社会责任的关系，而以往的企业社会责任理论往往都隐含着社会利益与企业利益的对立。在理论上，企业利益与社会利益在根本上是统一的，而造成企业利益与社会利益相对立的是现实中不合理生产关系。依据这一理论框架，可以重新构建一种以经济责任为核心的企业社会责任理念，企业社会责任就是企业在追求利润最大化过程中向社会实现的价值溢出，这种溢出同时存在于企业收益和企业成本中，包括积极溢出和消极溢出。这一观点的确立，实现了企业社会责任向价值创造的转向，以及责任主体的挺立和企业利益与社会利益的真正统一。

Abstract: Over the past century, the development of theories on corporate social responsibility (CSR) has been characterized by traditional and modern views on what kind of social responsibility companies should assume. At the core of this divergence is the question of what specific social responsibilities companies should bear. Central to this issue is the relationship between economic responsibility and social responsibility within CSR. Previous theories on CSR often implicitly assume a conflict between social and corporate interests. In theory, corporate interests and social interests are fundamentally unified, and it is the irrational production relations in reality that lead to the perceived conflict between them. This theoretical framework reconstructs a concept of CSR with economic responsibility at its core. Corporate social responsibility is viewed as the value that companies bring to society during the pursuit of profit maximization. This value spill-over exists in both corporate profits and costs, including positive and negative spillovers. The establishment of this viewpoint has achieved a shift in CSR towards value creation, as well as the establishment of responsible entities and the true unification of corporate and social interests.

• 来自： 刘国新
• 分类： 工商管理学 >> 企业管理 哲学 >> 伦理学
• 稿件状态： 未投稿
• 引用： PSSXiv:202406.00388 (或此版本 PSSXiv:202406.00388V2)
  DOI:10.12451/202406.00388
  CSTR:32012.36.PSSXiv.202406.00388
• 推荐引用方式： 刘国新.重塑企业社会责任：企业社会责任的传统与现代之争及其超越.哲学社会科学预印本平台:https://zsyyb.cn/abs/202406.00388.[PSSXiv:202406.00388V2] (点此复制)