企业社会责任理念出现于19世纪的西方社会,自20世纪20年代提出以来受到了极大地关注,从20世纪70年代开始,国外学者就开始对企业社会责任理论展开了一系列的研究和探讨。本文主要从利润最大化、利益相关者、声誉、道德伦理、可持续发展等方面对近年来企业社会责任理论的研究进行了简单的概括和总结。 The concept of corporate social responsibility emerged in the western society in the 19th century and has drawn great attention since its introduction in the 1920s. Since the 1970s, foreign scholars began to conduct a series of studies and discussions on the theory of corporate social responsibility. This article mainly summarizes and summarizes the research on the theory of corporate social responsibility in recent years from the aspects of profit maximization, stakeholders, reputation, ethics and sustainable development.