英国学者欧利文·谢尔顿于1924年首次提出企业社会责任的概念。但是,这一时期的权威观点认为,企业社会责任就是通过管理获取最大利益。即使在上世纪60年代,当约瑟夫·W·麦奎尔提出“社会责任的思想主张公司不仅有着经济和法律方面的义务,在这些义务之外,还承担有其他社会责任”后,环境问题仍然不是企业履行社会责任所要关心的问 Olivier Sheldon, the British scholar, first proposed the concept of corporate social responsibility in 1924. However, the authoritative view of this period argues that corporate social responsibility is best managed through management. Even in the 1960s, when Joseph W. McGuire proposed that “the idea of ​​social responsibility advocates that companies not only have economic and legal obligations, but also assume other social responsibilities beyond these obligations”, the environment The problem is still not the concern of enterprises to fulfill their social responsibilities