一、公司社会责任的概念公司社会责任作为一个概念,最早是在1924年由美国学者谢尔顿提出的。20世纪80年代末,以美国为代表的西方发达国家掀起了一场公司管理的大讨论。讨论主要围绕着公司股东、董事、监事、职工、债权人以及其他利益相关者的利益关系,其中涉及到了如何重新认识 First, the concept of corporate social responsibility As a concept of corporate social responsibility, was first proposed in 1924 by the American scholar Sheldon. In the late 1980s, the western developed countries represented by the United States set off a big discussion on corporate management. The discussion centered around the interests of shareholders, directors, supervisors, employees, creditors and other stakeholders, including how to re-understand