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企业与社会的道德契约核心内容是:通过企业的尽责行为,提升社会整体绩效。企业的原初社会责任是指企业通过合理配置社会资源,以最低的成本、合理的利润取得最大的经济效果;企业的相关社会责任是指企业提升利益相关者的满意度和保护环境;企业的公民社会责任是指企业完全利他的社会责任,以上3项构成完整的企业社会责任体系。基于企业与社会的道德契约,企业社会责任实施的目的是增进社会总绩效,而企业社会责任评价也应以企业对社会的总绩效为导向。企业可以根据自身的优势,选择合适的责任战略以达到社会总绩效的最优。
The core of moral contract between enterprises and society is to enhance the overall social performance through due diligence of enterprises. The original social responsibility of an enterprise means that the enterprise obtains the maximum economic effect through reasonable allocation of social resources with the lowest cost and reasonable profit. The related social responsibility of an enterprise means that the enterprise improves the satisfaction of stakeholders and protects the environment. The citizens of an enterprise Social responsibility refers to the corporate altruistic social responsibility, the above three constitute a complete corporate social responsibility system. Based on the moral contract between enterprises and society, the purpose of the implementation of corporate social responsibility is to enhance the overall social performance, and the evaluation of corporate social responsibility should be guided by the overall performance of enterprises on society. According to their own advantages, enterprises can choose the appropriate responsibility strategy to achieve the optimal social total performance.