从企业社会责任（CSR）到企业可持续商业（CSB）：反思与未来

摘要/Abstract

摘要： 企业在追求经济利益的同时也会给社会、环境带来负面影响。企业社会责任理念作为降低企业行为负面影响的工具，已成为企业战略的重要组成部分。然而，现有理论与实务均建立基于“股东至上”这一商业理念来建构企业社会责任战略，导致了一系列社会责任扭曲的问题，偏离于社会责任理念的本质，也不适用于企业高质量发展。据此，本研究在对企业社会责任相关文献进行系统回顾的基础上，提出未来企业社会责任理论与实践的关键问题，并融合中国情境构建企业从传统社会责任升级到可持续商业的关键路径，以期为构建中国特色的可持续商业战略提供理论借鉴。

关键词: 企业社会责任, 企业可持续商业, 股东至上, 利益相关者

Abstract: In pursuit of economic benefits, some companies may bring negative effects to society and environment. With this in mind, many companies have integrated corporate social responsibility (CSR) into their growth strategy to guard against the potential negative effects that they may bring. However, the existing theories and practices are all based on the "shareholder upmost" philosophy to construct CSR strategy, thus leading to a series of social responsibility distortions, deviation from the essence of CSR and failure to support the post-epidemic corporate development. Therefore, based on a systematic review of the literature on CSR, this study proposes the key points for future CSR theories and practice and constructs a key path for companies to upgrade from traditional corporate social responsibility to corporate sustainable business based on the Chinese context in order to build a corporate sustainable business model with Chinese characteristics.

Key words: corporate social responsibility, corporate sustainable business, shareholder upmost, stakeholder

贾明, 向翼, 王鹤丽, 张喆. 从企业社会责任（CSR）到企业可持续商业（CSB）：反思与未来[J]. 管理评论, 2023, 35(5): 228-242.

Jia Ming, Xiang Yi, Wang Heli, Zhang Zhe. From Corporate Social Responsibility (CSR) to Corporate Sustainable Business (CSB):Reflection and Future[J]. Management Review, 2023, 35(5): 228-242.

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