多维视阈下的公司社会责任推进路径思考

如何推进公司社会责任落实是当今公司社会责任理论和实务面临的主要问题，法学、经济学、社会学、管理学等不同领域的学者从各自不同的角度和立场对公司社会责任的正当性和内容进行了解析，一体多面的公司社会责任解读影响着企业社会责任的实体规则和实施机制的构建以及社会责任意识的形成。从外部性理论、相关利益者理论、受托关系理论、行善赚钱理论等几种主流理论的视阈出发可以得出一个综合性的公司社会责任理解分析框架，其中包括终极价值、核心主题、具体内容、实施路径等内容，以此为基础有助于理清公司社会责任推进机制构建和改进的思路。

Corporate Social Responsibility Provocation of Multidimensional Perspective

How to promote the social responsibility of companies to implement is the main problems the corporate confronted in the perspective of social responsibility theoretically and practically. The scholars from different areas, such as law, economics, sociology, management, have interpreted the legitimacy and content of corporate social responsibility from different angle and standpoint. The muhifaceted inter- pretation in one body of the corporate responsibility affect the enterprise social responsibility of the con- struction of the entity rules and enforcement mechanisms as well as the formation of consciousness of social responsibility. From the perspective of the mainstream theory of the externality, stakeholders, and fiduci- ary relationship as well as doing well and making money, a comprehensive framework of understanding and analyzing corporate social responsibility can be obtained, including the ultimate value, the core theme and specific content, implementation path, etc. which help to clarify ideas of a guidance mechanism of corporate social responsibility .