企业社会责任(Corporate Social Responsibility,CRS),是指企业董事作为企业各类利害关系人的信托受托人,积极实施利他主义的行为,以履行企业在社会中应有的角色。在社会市场经济的推动下,企业规模快速扩张,以达到降低发展过程中的交易成本,从而产生了规模经济,但也正是由于企业的不断壮大发展,其对经济、政治、社会、文化等方面的负面作用也日趋明显。在这种现实背景下,不少企业开始把企业社会责任纳入企业管理方面;投资者越来越关心投资对象能否切实履行企业的社会责任;消费者的消费倾向也开始发生变化,他们不仅对产品本身有了要求,还关注相关产品的企业是否履行其社会责任。因此从利益相关者角度构建企业社会责任体系,是企业持续发展的重要保障。 Corporate Social Responsibility (CRS) refers to the trustee of corporate directors acting as fiduciaries of various types of stakeholders in an enterprise, and actively implementing altruistic behavior so as to fulfill their proper role in the society. Under the promotion of the social market economy, the rapid expansion of the scale of enterprises in order to reduce transaction costs in the development process, resulting in economies of scale, but it is also due to the continuous development of enterprises, its economic, political, social, cultural, etc. The negative side effects have also become increasingly apparent. Under such a realistic background, many enterprises have started to incorporate CSR into business management. Investors are increasingly concerned about whether investment targets can effectively fulfill their social responsibilities. Consumers’ consumption propensities have also started to change. Products have their own requirements, but also concerned about the related products of enterprises to fulfill their social responsibilities. Therefore, building a corporate social responsibility system from the perspective of stakeholders is an important guarantee for the sustainable development of enterprises.