论低碳经济下的企业社会责任.pdfVIP

论低碳经济下的企业社会责任 杜丽岩 （东北电力大学经济管理学院，吉林 132012） 摘要：近年来，全球气候变暖和环境污染已经成为特别突出的问题，国内外各领域的专家认为改变工业经济的增 长方式才是解决问题的关键。低碳经济背景下的企业社会责任研究就是围绕企业社会责任这一主题，结合企业生 产的各利益相关者的基本要求，从财政税收、环境立法、企业自律等方面提出在低碳经济背景下企业社会责任实 现的几点建议。 关键词：低碳经济；社会责任；企业自律；可持续发展 Research on Corporate Social Responsibility in Conditions of the Low-Carbon Economy DU Liyan (School of Economics and Management, Northeast Dianli University, Jilin 132012, Jilin,China) Abstract:In recent years, global warming and environmental pollution has become a prominent issue in particular. Domestic and foreign experts in various fields think that changing the growth mode of the industrial economy is the key to solving the problem. The research of corporate social responsibility in conditions of the low-carbon economy is to focus on the theme of corporate social responsibility. I put forward some proposals to achieve social responsibility in the conditions of low-carbon economy, combined with production of the basic requirements of stakeholders. The proposals are from the finance, taxation, environmental legislation, corporate self-discipline and other aspects of enterprise. Keywords: low-carbon economy, social responsibility, enterprise self-discipline, sustainable development 1 问题的提出 企业社会责任（Corporate social responsibility，简称CSR ）是指企业在创造利润、对股东承担法律责 任的同时，还要承担对员工、消费者、社区和环境的责任。企业的社会责任要求企业必须超越把利润作为 唯一目标的传统理念，强调要在生产过程中对可持续发展的关注，强调对消费者、对环境、对社会的贡献。 目前，我国企业在社会责任承担方面，无论是在观念上还是在实践行动上，仍处在被动状态，常常是 迫于政府和社会压力、产业链中合作方的压力才考虑承担社会责任的问题，更没看到承担社会责任给企业 基金项目：吉林省社科联学会与市社科联课题“吉林市低碳消费模式的引导与构建研究”成果。 作者简介：杜丽岩，女，讲师，管理学硕士。联系电话E-mail:jldly@163.com 1 带来的效益和竞争力。随着低碳经济的发展