近年来,企业社会责任问题越来越受到国际国内社会的广泛关注。联合国于2000年正式启动了“全球契约”计划。国际标准化组织于2004年启动了社会责任国际标准ISO26000的制定工作,现已正式形成了《社会责任国际标准》(ISO26000)。一些跨国公司纷纷制订社会责任守则,发布社会责任报告或可持续发展报告,出现了企业履行社会责任 In recent years, the issue of corporate social responsibility has drawn more and more attention from the international and domestic society. The United Nations officially launched the “Global Compact” program in 2000. International Organization for Standardization started the formulation of ISO26000, an international standard for social responsibility in 2004, and has now officially formed the “International Standard for Social Responsibility” (ISO26000). Some multinational corporations have formulated social responsibility codes, issued social responsibility reports or sustainability reports, and enterprises have fulfilled their social responsibilities