中西方视角下企业社会责任内涵的演进  

Evolution of the connotation of corporate social responsibility from the perspectives of the East and the West

作　　者：冯乐乐 张丹宁[3] 马志强[2] FENG Lele;ZHANG Danning;MA Zhiqiang(Economics and Management Teaching and Research Section,Party School of CPC Zhenjiang Municipal Committee,Zhenjiang 212100,China;School of Management,Jiangsu University,Zhenjiang 212013,China;School of Economics,Liaoning University,Shenyang 110036,China)

机构地区：[1]中共镇江市委党校经济与管理教研室,江苏镇江212100 [2]江苏大学管理学院,江苏镇江212013 [3]辽宁大学经济学院,辽宁沈阳110036

出　　处：《镇江高专学报》2025年第2期23-31,共9页Journal of Zhenjiang College

基　　金：国家自然科学基金项目(71803073);教育部人文社会科学研究项目(18YJC790211)。

摘　　要：采用文献比较分析法,探讨全球化背景下中西方企业社会责任(CSR)理论研究与实践的差异。通过对从亚当·斯密至现代学者理论演变的梳理,以及中西方学者在CSR认知与实践、政府角色方面的对比分析,可发现中国在社会主义市场经济体制下,强调国家、市场、社会的协同治理,致力于推动共同富裕与社会和谐。中国特色的内生式CSR路径不仅有助于解决国内企业履责弱化问题,也为全球CSR治理提供了可借鉴的方案。Using literature comparative analysis,this thesis explores the differences in the theoretical research and practice of corporate social responsibility(CSR)between Chinese and Western companies in the context of globalization.Through the analysis of the theoretical evolution from Adam Smith to modern scholars,as well as the comparative analysis of Chinese and Western scholars'CSR cognition,practice,and government role,it can be found that China emphasizes the coordinated governance of the state,the market,and the society under the socialist market economy system,and is committed to promoting common prosperity and social harmony.The endogenous CSR path with Chinese characteristics not only helps to solve the problem of weakened corporate responsibility in China,but also provides a reference solution for global CSR governance.

关 键 词：企业社会责任(CSR) 商业道德 ESG 

分 类 号：F270[经济管理—企业管理]