企业社会责任及其“前因后果”--基于结构演化逻辑的述评

摘要

自20世纪80年代以来，企业社会责任已日益成为企业界和学术界的热门话题。然而，企业社会责任理论究竟经历了怎样的演化与变迁，其间又有怎样的学术脉络可循，都还有待作进一步的梳理和探讨。基于以往近30年的中外文献，以企业社会责任概念为起点，由“点”引“线”，由“线”带“面”构建了包含企业社会责任及其“前因”与“后果”的逻辑框架，以期厘清企业社会责任理论的演化脉络，并对后续研究提供理论参考。%Corporate Social Responsibility (CSR)is becoming a hot topic in both academics and industry sectors.Although the theory of CSR has been built for more than three decades,we are still not very clear about its entire logic frame.Based on the Chinese and English literature in the last 30 years,we begin our literature review with the concept of CSR and then we develop it to a “line”which includes the relations between CSR and financial performance.Finally,we built a net, including the antecedents and consequences of CSR.This study contributes to the literature in understanding the entire structure of CSR.