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经济伦理视野中的企业社会责任及其担当与评价次序
王, 露璐 ; Wang, Lulu
王, 露璐
Wang, Lulu
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Abstract in Chinese: 从经济伦理学的视阈审视,将“经济责任”与“伦理责任”设定为企业社会责任中存有主次与先后的不同层序,是长期以来“经济”与“伦理”的分割式理解在企业社会责任问题上的显现。经济与伦理本质上是内在统一的。从这一立场出发,企业社会责任是经济责任与伦理责任内在统一、相互交融的“经济—伦理”责任。与此相对应,企业社会责任担当与评价的次序应遵循的原则是:企业在利润获取层面承担的社会责任优先于利润分配层面承担的社会责任。Abstract in English: From the view of economic ethics, it is the obvious exemplification of the separately understanding with “economic” and “ethics” in CSR that “economic responsibility” and “ethical responsibility” are assumed to have different primary and secondary sequence. In essence, economics and ethics have inherent unity. From this standpoint, CSR is an “economic-ethical” responsibility, in which the economic responsibility and ethical responsibility are combined as an inherent unity and also interacted with each other. Correspondingly, the undertaking of CSR and the order of evaluation should follow the principle that CSR of profit obtain have high priority. [pp. 313-314]
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2016
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Creative Commons Attribution-NonCommercial-NoDerivs (CC-BY-NC-ND 2.5; see https://creativecommons.org/licenses/by-nc-nd/2.5/legalcode)