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企业设立与存续目的在于营利,更准确地讲,是为其投资者营利。凡企业在实现其目的、承担其主旨义务和相应责任的同时,应对企业之外的相关利益者和整个社会承担的义务和责任,应视为广义意义的企业社会责任。按企业所负此种社会责任对应的权利主体的不同,企业社会责任又可划分为企业的相对责任与绝对责任。
The purpose of setting up and surviving a business is to profit, more accurately, to profit its investors. Where the enterprise to achieve its purpose, to assume its main obligations and the corresponding responsibilities at the same time, should be responsible for the interests of stakeholders and the community as a whole outside the obligations and responsibilities should be regarded as a broad sense of corporate social responsibility. According to the different corporate social responsibility corresponding to the main body of the different rights, corporate social responsibility and business can be divided into the relative responsibility and absolute responsibility.