关于企业社会责任的研究综述

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©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()JournalofSouthwestUniversityofScienceandTechnologyFeb.2009Vol.26No.1:2008-10-08:(1984-),,,(621010),,,,,;;F270A1672-4860(2009)01-0033-05TheLiteraratureSummaryontheCorporateSocialResponsibilityTheoryCHENGPeng2fan,ZHANGYong(SchoolofEconomicsandBusinessAdministration,SouthwestUniversityofScienceandTechnology,Mianyang621010,Sichuan,China)Abstract:Thetraditionalviewpointbelievesthattheeconomicvalueistheonlystandardformeasuringthebusinesssuccess,andtheprimarybusinessobjectiveisprofitmaximization.Theviewpointofcorpo2ratesocialresponsibilitybelievestheenterprisemusttakeintoaccounttheinterestsofotherrelatedbenefitcommunities,andenterprisesshouldstrivetobecomeagoodcorporatecitizenship.Inrelevanttheoriesofmanagementandeconomics,corporatesocialresponsibilityhasbeendefined,buttheyarenotuniform.Corporatesocialresponsibilityisthetrendofthetimesandseekforthecorrespondingmeasuresandsys2temstoensurethattheappropriatecorporatesocialresponsibilityintheframeworkofcorporategovern2ance.Keywords:Corporatesocialresponsibility;Corporatecitizenship;Stakeholders2006120081,,,,(CorporateSocialResponsibilityCRS),,,,CSR,CSR()©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[7]:12,,,(),,Bowen,,,David[13],,,(EdwinM.Epstein)[16],(McGuire)[14],,,,,,(ArchieB.Carroll)[9];,,,,()(),,,:(BusinessforSocialResponsibility),[6]GRI2002,,;,,,,,(),,,,:,,,,,,,,,,,,,,43()26©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[2],,,,,()CSR,,,;CarrollCSR,(),(),()Brummer[10],,DavisMcGuire,,,,;,,,,,,,:,,,,,,,;1895,(AJS)(Small.Albion),,1899(Andrew.Carnegie),1924,OliverSheldon[17](CSR),,(),CRS,,;,,[3]1931(AdolfA.Berle):531,©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[11](),,()2030,,,,,:,,:(PrimaryStakeholders)[15],;(SecondaryStakeholders),,,,,,,,,,,,,,[4],,()(Dodd),:,,1953,(HowardR.Bowen[8],BowenCSR,,,,(ArchieBCar2roll)[9],,,,1977,,,,,4586,:,,[1]63()26©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:1,,,,,,2,SA8000(SocialAccountability8000InternationalStandard),,,,3,,4,,,,,;,,,,[5],,,,:,(Donaldson)[12],,,20,[1].[J].,2006,(12).[2].[J].,2007,(4).[3].SA8000[J].,2006,(6).[4].[J].,2003,(12).[5].[J].,2007,(7).[6].[J].,2006,(6).[7].[J].,2001,(3).[8]Bowen,H.SocialResponsibilitiesoftheBusinessman[M].NewYork:Harper&Row,1953.3.[9]Carroll,A.CorporateSocialResponsibility:EvolutionofaDefinitionalConstruct[J].BusinessandSociety,1999,38(3).[10]Brummer,JamesJ.CorporateResponsibilityandLegiti2macy[M].Westport,CT:GeenwoodPress,1991.[11]Friedman,M.SocialResponsibilityofBusinessIstoIn2creaseItsProfit[J].TheNewYorkTimesMagazine,1970,(13).[12]Donaldson,T.,T.W.Dunfee.IntegrativeSocialCon2tractsTheory:ACommunitarianConceptionofEconomicEthics[J].EcornmicandPhilosphy,1995,(11).[13]David.AnApproachtoCorporateSocialResponsibility[J].StanfordLawReview,1979,(1).[14]McGuire,J.B.,SundgrenA.Schneeweis.CorporateSocialResponsibilityandFirmFinancialPerformance[J].AcademyofManagementJournal,1988,(12).[15]Sheldon,Oliver.ThePhilosophyofManagement[M].London,England:Sir.Isaac.PitmanandSonsLtd.,1924.[16]Edwin,Epstein.TheCorporateSocialPolicyProcess:BeyondBusinessEthicsCorporateSocialResponsibilityandCorporateSocialResponsiveness[J.CaliforniaManagementReview,1987,(3).731,

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