在中国,企业社会责任的推广和普及应当分三步走。第一步,企业社会责任理念树立阶段;第二步,企业依其实力履行社会责任阶段;第三步,企业社会责任立法阶段。中国企业社会责任从道德倡议,到企业社会责任立法所要走的路可能会更长。企业社会责任是个舶来品,2002年首次登陆中国。十几年过去了,经过学术研究和企业界的相互推动,企业社会责任问题已经成为家喻户晓的大众话题。但是,尽管如此,在一些重要的基本问题上仍然存在一些模糊的认识,对这些基本问题的认识,影响着企业社会 In China, the promotion and popularization of corporate social responsibility should be divided into three steps. The first step, the concept of corporate social responsibility stage of the establishment; the second step, according to their actual strength of corporate social responsibility stage; the third step, corporate social responsibility legislation stage. China’s corporate social responsibility from moral initiatives to corporate social responsibility legislation to go the road may be longer. Corporate social responsibility is a foreign product, first landing in China in 2002. More than a decade later, after academic research and mutual promotion of the business community, the issue of corporate social responsibility has become a well-known public topic. However, in spite of this, some vague awareness still exists on some important basic issues. The understanding of these basic problems has an impact on the corporate society