摘要
可持续发展战略是站在一个地区、一个国家 ,甚至是全人类利益的高度来看待发展 ,它要求企业在兼顾微观目标的同时 ,也要关注全社会以及子孙后代的利益。企业承担社会责任成本是可持续发展战略的客观必然要求 ,它与可持续发展战略之间具有良性互动的关系 ,因此 ,将企业的社会责任成本与企业的可持续发展战略结合起来考虑 ,从而重新定位企业的社会角色 ,加快社会责任成本相关理论和实务的研究 。
The strategy of sustainable development concentrates on the development from the perspective of a region, a country, or even the global, and it requires the enterprises keep eyes on the contributions of our sons just as on their micro\|objective. That the enterprise shares the costs of social responsibility is the objective requirement of the strategy of sustainable development, and there is a good dual cycle between them, thus, we had better evaluate a certain company from the both aspects before we identify its social roles. In all, it is important to accelerate the research of social responsibility, which plays a significant role to the continual and healthy development of our society.
出处
《武汉大学学报（哲学社会科学版）》
北大核心
2002年第5期549-554,共6页
Wuhan University Journal：Philosophy & Social Science
关键词
企业
社会责任成本
可持续发展战略
enterprise
the cost of social responsibility
the strategy of sustainable development
