企业社会责任的理论与实践无疑处在某种困境之中。企业社会责任,这个“绝妙的词汇”究竟所指为何,要求企业承担社会责任是否正当,如何实现,都处在激烈的理论争论与并不太成功的实践尝试之中。 The theory and practice of corporate social responsibility is undoubtedly in some kind of predicament. Corporate social responsibility, this “excellent vocabulary” is exactly what it means, and whether companies are required to bear the social responsibility is justified. How to achieve it is in the fierce theoretical debate and less successful practice.