(1) Definition and nature of corporate social responsibility

1. The definition of corporate social responsibility: social responsibility is still a new term in China. How to understand the social responsibility of Chinese enterprises? What is "corporate social responsibility"? At present, there is no unified definition. Some scholars in the United States generally believe that corporate social responsibility refers to the obligation of corporate decision makers to take action to protect and promote social welfare; According to Jonsford Kyle Guiri, corporate social responsibility means that enterprises not only have economic and legal obligations, but also have other responsibilities besides these obligations. The author believes that the so-called corporate social responsibility (CSR) refers to the responsibility or obligation that an enterprise should bear to the society while pursuing profit maximization or in the process of operation, so as to finally realize the sustainable development of the enterprise. Specifically, enterprises should not only consider the interests of investors or enterprises themselves, but also the interests of other interest groups and society closely related to their behavior in the process of operation, especially in decision-making. In addition to whether his behavior is beneficial to himself, he should also consider whether it will have adverse effects on others, such as whether it will cause public hazards, environmental pollution and waste of resources. Enterprises take these problems into account when making decisions and take appropriate measures to avoid them, and their behavior itself is to assume social responsibility.

2. The nature of corporate social responsibility: It is precisely because of the objective inseparability of corporate interests and social interests that when enterprises perform social responsibilities, some actions taken by enterprises have both their own and social influences. The essence of corporate social responsibility is an obligation of the enterprise itself to human society. Corporate social responsibility has social attributes and is the external requirement of society for enterprise organizations. Corporate social responsibility is the inevitable result of the development of enterprise organizations.

(B) the relationship between enterprises and corporate social responsibility

Enterprise organizations exist in social organizations, and there is a relationship of mutual influence and restriction between them. The same is true of enterprises and corporate social responsibility. Citizens of a country should have certain social responsibilities to the country, and enterprises, as the economic subject of a country, should bear a social responsibility. The relationship between enterprise and corporate social responsibility should be "fish-water relationship" and inseparable. The establishment and development of enterprises are closely related to the social environment, which is the source of enterprise interests, which requires enterprises to fulfill their social responsibilities to this society, improve the social environment, and make the overall social environment more suitable for the better development of enterprises. The economic activities of enterprises need to take place in the social environment, and enterprises should bear the social consequences caused by their own economic activities.

(C) the classification of corporate social responsibility

From the legal point of view, it can be divided into statutory and non-statutory corporate social responsibility.

Statutory corporate social responsibility refers to the social obligations that enterprises must undertake according to relevant national laws, regulations and relevant laws. For example, the tax paid by the enterprise, the product quality of the enterprise, etc. Non-statutory corporate social responsibility refers to the social obligations that enterprises are willing to undertake independently in addition to the national statutory corporate social responsibility.

From the scope, it can be divided into: corporate internal social responsibility and corporate external social responsibility.

The so-called internal social responsibility of enterprises refers to the social responsibility that enterprises should bear to investors, employees, customers and local social areas within enterprises. The external social responsibility of enterprises refers to the social responsibility that enterprises should bear to the government, domestic institutions, social organizations, media, trade institutions and competitors.

Second, the background of corporate social responsibility

The concept of "corporate social responsibility" originated in Europe. Early enterprise organizations were profit-oriented production and business units, and profit maximization was its eternal theme. It has no responsibility and obligation to complete the work that should have been completed by the government or society. As long as its behavior is not illegal, it is understandable to pursue profits by hook or by crook. Milton Milton friedman, a famous American economist, believes that an enterprise can achieve its profit goal by not using deception and fraud, so as to seek the best interests for the whole society. Although this narrow enterprise management goal has promoted the rapid development of social economy, various social hazards have followed. Such as serious environmental pollution, damage to consumers' interests, damage to employees' safety and health, and disparity between the rich and the poor in society. It has a great impact on social life and sustainable economic development. This makes western governments and the public have to pay attention to the issue of corporate social responsibility, which requires enterprises to take into account the interests of employees, consumers, the public and the state while maximizing profits, fulfill social responsibilities such as protecting the environment and eliminating pollution, and unify business objectives with social objectives.

Third, make clear the necessity and significance of corporate social responsibility.

(A) clear the necessity of corporate social responsibility

1. inevitability of social interest integration: as far as the purpose of enterprise survival is concerned, it cannot be simply said that it is a profit-making social and economic entity and an economic organization that exists to seek the realization of profit maximization. This traditional business philosophy should be abandoned. Enterprises need to base themselves on the society with their unique organizational forms and grab more and higher profits, but this is not the only purpose of enterprises, nor is it their main purpose. As we know, with the change and development of capitalist mode of production from simple cooperation to factory handicraft industry to large machinery industry, the organizational form of enterprises has experienced the evolution from sole proprietorship to partnership to company. In this development process, enterprises are not completely independent. It serves the accumulation of the country's original capital and the convenience of the country's trade. From the beginning, it bears a heavy historical mission and social responsibility. 1600, the East India Company chartered by the Queen of England is a good example. Nanhai Company, also chartered by the Queen (17 1 1), caused the "south sea bubble" incident because of its illegal operation, which caused extremely serious social harm. When summing up this incident, British legal history expert John Holzworth pointed out: What was really needed at that time was legislation, which made it easier for joint-stock companies to obtain legal person status, and prevented the fraud of company establishment and management personnel, thus protecting shareholders and social interests. This also shows that enterprises have been shouldering unshirkable social responsibilities from establishment to formal operation. Society needs enterprises, because it is not only the necessity of advanced production methods-people can't resist the emergence of such organizations, but more importantly, enterprises can create unprecedented achievements-high economic and social benefits by virtue of their unique organizational structure and advanced operation methods. National progress, social prosperity and the proper play of enterprise benefits are intrinsically linked, and enterprises naturally shoulder the heavy responsibility of serving the country and society. On the other hand, without state support and social recognition, enterprises will have no room for development, whether economically or politically. The survival and development of enterprises are synchronized with the state and society, and the overall interests of the state and society include the individual interests of enterprises. If enterprises share national and social responsibilities as much as possible, they can effectively create a good macro space necessary for their survival and development, and the growth of enterprises will be more effectively guaranteed. If the behavior of an enterprise may harm the interests of the state and society, it should be stopped quickly or effective preventive and remedial measures should be taken. It can be seen that the essence of corporate social responsibility is the external embodiment of the integration of social interests, rather than a responsibility of enterprises.

2. The need to build enterprise democracy: enterprise democracy refers to establishing stable and coordinated labor relations, safeguarding the legitimate rights and interests of employees, mobilizing and giving full play to the enthusiasm and creativity of all parties, promoting the healthy development of enterprises and better serving the overall situation of reform, development and stability. Corporate social responsibility is not only the inherent requirement of corporate democracy, but also the guarantee of implementing corporate democracy, which can be strongly reflected in two aspects: modern companies as economic organizations and companies as "political" organizations. A company is an economic entity for profit. As the most advanced enterprise form in modern times, it has strong economic strength, which is unmatched by any other social organization. It is also based on this unique economic advantage of the company that influences and even determines the social process. Social progress, stagnation and even retrogression all depend on the social and economic development. Among them, only firm power-company and company economy can play an important role. In order to make the company's economic strength play a normal role and promote the healthy and orderly development of society, it is necessary to make its economic behavior conform to the overall interests of society, that is, the company should focus on the long-term and overall situation from the beginning of implementation and shoulder its due social responsibilities. In order to do this, we should make democratic decisions on the company's business behavior. Furthermore, as a "political" organization, the company does not mean a complete organization and the same social function as the government, which mainly comes from the relationship between control and being controlled. One or several companies (enterprises) with strong economic strength in a place bear the local tax burden, and more importantly, as the main local enterprises, they support the operation of the local government, thus indirectly controlling and dominating the government and making the government actually become the spokesperson of the enterprise. For example, we should formulate behavioral measures with obvious interests, implement local protectionism, and reduce pressure taxes and fees without authorization. If we want to put an end to this kind of behavior, we must return to the true nature of democracy.

Advocating enterprise democracy is the general trend. Both developed and developing countries adhere to the democratic concept of enterprise management behavior and embody it in economic laws and regulations by carefully designing specific terms. Corporate social responsibility is undoubtedly an inevitable requirement for promoting democracy on the basis of microeconomics. As Dr. Liu Junhai said: "If a company not only makes money for shareholders to the maximum extent, but also promotes all other social interests except shareholders' interests to the maximum extent, then it can be called not only a democratic company, but also a company with social responsibility".