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公司的“营利性”本质披上“社会性”的外衣是现代社会发展的趋向。公司营利性特征决定了公司要实现股东利益最大化,但是公司作为现代社会最主要的商事主体对其债权人、供应商、消费者、劳动者、社区、环境等的影响日益深化,在全球化的趋势下公司的公共性维度显著增加。公司社会责任的理论和实践在不断发展和丰富,特别是随着汶川大地震、三鹿毒奶粉、金融危机等的发生,对公司社会责任的关注可谓风生水起。
The company’s “profit ” coat “social ” coat is the trend of development of modern society. The profit-making characteristics of a company determine that the company should maximize the interests of its shareholders. However, as the main commercial entity in modern society, its influence on its creditors, suppliers, consumers, workers, communities and the environment is deepening. In the globalization The trend of the company’s public dimension significantly increased. The theory and practice of corporate social responsibility are constantly developing and enriching. Especially with the Wenchuan earthquake, Sanlu milk powder and the financial crisis, the concern about the social responsibility of the company can be described as flourishing.