进入经济新常态后,传统的企业利益至上理念受到巨大挑战,利益相关者理论地位日渐提升。社会责任与企业的人力和技术等竞争要素同等重要,企业积极承担对利益相关者的社会责任有利于其实现价值创造。本文基于利益相关者视角,对企业社会责任的定义、计量、披露、价值创造机理以及如何落实企业社会责任进行了探究,希望能为我国企业履行社会责任提供理论和实践上的指导。 After entering a new economic normal, the concept of supremacy of traditional business interests has been greatly challenged, and the theoretical status of stakeholders has been gradually increasing. Social responsibility and competitive factors such as human resources and technology in enterprises are equally important. Enterprises’ social responsibility to stakeholders is conducive to realizing value creation. Based on stakeholder perspectives, this article explores the definition, measurement, disclosure, value creation mechanism and how to implement corporate social responsibility. It hopes to provide theoretical and practical guidance for Chinese enterprises to fulfill their social responsibilities.