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企业社会责任评价是当前理论研究和企业实践中一个急需解决的问题。本文从企业理论视角对企业社会责任理论的演进历程进行了回顾,并对企业社会责任进行了界定,在此基础上把企业社会责任评价指标体系构建统一于生产力和生产关系的分析框架。本文认为,企业社会责任就是在处理好企业与社会、环境关系基础上,实现企业可持续发展并进而获取企业整体价值最大化,构建企业社会责任评价指标体系应从企业与社会和自然关系两个维度展开,按照这一逻辑思路,本文构建了企业社会责任评价指标体系。
The evaluation of corporate social responsibility is an urgent problem to be solved in current theoretical research and business practice. This article reviews the evolution of CSR theory from the perspective of business theory, and defines the CSR. On this basis, the evaluation index system of CSR is unified with the analytical framework of productivity and production relations. This paper argues that corporate social responsibility is to deal with business and social and environmental based on the relationship between the realization of sustainable development of enterprises and thus access to the overall value of the company to maximize the construction of corporate social responsibility evaluation index system should be based on business and social and the two dimensions of the relationship between nature Expand, in accordance with this logical idea, this article builds a corporate social responsibility evaluation index system.