企业社会责任发生机制新探  

New Exploration on Formation Mechanism of Corporate Social Responsibility

作　　者：敬采云[1] 

机构地区：[1]西南科技大学经济管理学院,四川绵阳621010

出　　处：《西南科技大学学报（哲学社会科学版）》2011年第4期17-22,共6页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition

基　　金：教育部人文社科研究2009年度一般项目"循环经济模式下企业财务会计制度的理论研究和核算构建"(09XJA630003)的阶段性成果;四川循环经济中心资助(项目号XHJJ-0802)

摘　　要：现代企业社会责任的动机是建立在物质资本和人力资本基础上的,形成了"双重路径依赖"。随着社会经济的不断发展,人们也越来越关注环境对于企业社会责任的约束性和决定性。正因为此,基于可持续发展和循环经济视角,应当将环境资本作为现代企业社会责任的"第三重路径依赖"。"第三重路径依赖"揭示了现代企业社会责任的本质,完善了其发生机制的研究,同时也改变了现代企业社会责任的目标。Motivation for the modern corporate social responsibility is based on physical capital and human capital,forming a ＂double path dependence＂.As social and economic development,people are increasingly concerned about the environment for corporate social responsibility,binding and conclusive.Because of this,based on the perspective of sustainable development and recycling economy,environmental capital should be the modern corporate social responsibility as the ＂third tier path dependence＂.＂The Third important path dependence＂,reveals the essence of modern corporate social responsibility,improves the mechanism of its occurrence,and changes the modern corporate social responsibility goals.

关 键 词：CSR 路径依赖 环境资本 CSR目标 

分 类 号：F272-05[经济管理—企业管理]