上世纪初,为了制约资本,一些世界主要发达国家的学者提出了“公司社会责任理论”并引起了共鸣,但关于公司社会责任的内涵、主体及如何承担等,并没有达成统一的意见。企业社会责任缺乏可操作性。在2005年修改的《公司法》中,我国的立法机关明确意识到并把企业的社会责任写入了法律。该法第5条规定:“公司从事经营活动,必须遵守法律、行政法规,遵守社会道德、商业道德,诚实守信,接受政府和社会公众的监督,承担 At the beginning of the last century, in order to restrict capital, scholars from some of the world’s major developed countries raised the issue of ”corporate social responsibility theory“ and resonated with each other. However, no consensus was reached on the connotation, main body and how to assume the corporate social responsibility . Corporate social responsibility lacks operability. In the Corporations Act, amended in 2005, our legislature clearly recognized and incorporated corporate social responsibility into law. Article 5 of the law stipulates: ”Companies engaged in business activities must abide by laws and administrative regulations, abide by social morals, business ethics, be honest and trustworthy, accept the supervision and commitment of the government and the public