企业社会责任的内涵及其发展1924年,OliverSheldon在其《管理哲学》中最早提出了企业社会责任(Corporate Social Responsibility,简称CSR)的概念,他认为企业社会责任内含有道德因素。以美国佐治亚大学教授Carroll为代表的学者将企业社会责任的概念作了进一步扩展,分为四个层次:第一层处在 The Connotation and Development of Corporate Social Responsibility In 1924, Oliver Sheldon first proposed the concept of Corporate Social Responsibility (CSR) in its “Management Philosophy,” and he considered that corporate social responsibility includes moral elements. Scholars represented by Carroll, a professor at the University of Georgia in the United States, have extended the concept of corporate social responsibility to four levels: the first is in