A Comparative Study Of Corporate Social Responsibility

Corporate Social Responsibility，refers to the enterprise as the mostbasic unit cell of the society, shall perform the corresponding socialresponsibility and make contribution to social development, that is,otherthan the enterprise profit maximization in the quest for shareholders,enterprise also need to maintain and enhance the other social interestobligations, including shareholders， creditors, employees, consumers,community, government and other stakeholder interests, etc. In thebackground of economic globalization, corporate social responsibility hasrapidly developed into a kind of popular trend, its theory research isunceasingly rich, and the social practice is also in constant of propulsion.Therefore, the enterprise social responsibility problem more and morereceives the theory and practice of the world attention. But at present ourcountry enterprise social responsibility overall performance of currentsituation is not optimistic. Our country enterprise society responsibilityconsciousness weak, many enterprises is not willing to perform enterprisesocial responsibility, even think that their social responsibility will notbenefit to improve the performance of the enterprise, but also not conduciveto realize "the stockholder wealth maximum" this goal. However, with therapid development of social economy and the people’s living standardsgradually improve, the enterprise whether perform social responsibility, andwhether we can well fulfill our social responsibility in the enterprise’ssurvival and development more and more highlighted the importance.This paper mainly uses literature research, comparative research, casestudy method and empirical approach method, from the enterprise societyresponsibility theory research, corporate social responsibility to perform theinside and outside environment and present situation, the social responsibilityof the enterprise practice and so on several aspects, to foreign countries andChina related the comparison analysis, this paper summarizes their in theimplementation of corporate social responsibility in the practice of the characteristics, and the case the social responsibility of the enterprise dataqualitative and quantitative model innovation, in the empirical must have theenterprise pay attention to their social responsibility, which is beneficial tothe improvement of performance and social influence. Foreign developedcountries mostly have fish out and its specific national conditions tocombination of the performance of enterprise social responsibility way, andour country enterprise in spite of social responsibility theory and practice willbe development, but still need to absorb and referring to the experiences ofdeveloped countries, based on our country fundamental realities of thecountry, from improve enterprise social responsibility consciousness,establish and perfect the laws and regulations, strengthen governmentguidance, improve social responsibility the authentication system, give fullplay to the role of non-governmental etc to corporate social responsibility topromote the present situation.