“一方认为,企业是纯粹的营利性经济组织,股东利益始终优于其他潜在利益看的利益;而另一方则认为,企业是兼社会服务功能和盈利功能于一体的经济机构。”企业社会责任概念提出以来,从一开始争论企业是否应该履行社会责任,发展到现在,企业履行社会责任在世界范围内被广泛接受和认可。在这个过程中,企业社会责任实践,企业社会责任信息披露, “One party believes that the enterprise is a purely for-profit economic organization, the interests of shareholders always superior to those of other potential interests; while the other party believes that the enterprise is an economic institution that integrates both social service functions and profit-making functions.” " Since the concept of social responsibility has been debated whether enterprises should fulfill their social responsibilities from the very beginning, and from now on, the fulfillment of social responsibilities of enterprises has been widely accepted and accepted worldwide. In this process, corporate social responsibility practices, corporate social responsibility information disclosure,