上海对外贸易学院 摘要：企业的社会责任到底是否重要，这总是存在着争议。这篇文章将讨论不同专家的观点，并给出自己的意见。 关键词：企业社会责任管理利润利益相关者
Abstract：Whether CSR is essential to the corporate,there"s always argument.This essay will discuss the different views of experts and give own opinion.
Key words：CSR management self-interest stakeholder
Introduction
There exist arguments on whether enterprises should put much emphasis on CSR. This paper will discuss what CSR is and compare the theories and ideas on CSR. Finally,give own option according to the existing problems,especially in the international content,including challenges,problems and suggestions.
Definition
Generally,Corporate social responsibility （CSR） can be defined as the “economic,legal,ethical,and discretionary expectations that society has of organizations at a given point in time” （Carroll and Buchholtz 2003,p. 36）. It means that organizations have moral,ethical,and philanthropic responsibilities in addition to their responsibilities to earn a fair return for investors and comply with the law.
Opposition to CSR
The “economic” argument against CSR is perhaps most closely related to Milton Friedman,the American economist. He argued that the primary responsibility of business is to make a profit for its owners,albeit while complying with the law.Maximizing the shareholder value was his main argument.
Milton Friedman published his opinion in 1970"s article in The New York Times Magazine. He said,"The one and only social responsibility of business,is to increase profits for shareholders.“ Management"s fundamental goal is to increase value for its shareholders and not any single stakeholder such as solely the socially responsible.According to this view,increasing value for the company can bring benefit to the society. If the operation of the free market cannot solve a social problem,it"s the responsibility of government,not the company"s. It is belong to Instrumental theories. Instrumental theories have a long tradition and have enjoyed a wide acceptance in business so far. As Windsor （2001） has pointed out recently,"a leitmotiv of wealth creation progressively dominates the managerial conception of responsibility".
Approval of CSR
First and foremost,it is “self-interest” argument. This view holds that companies cannot only put emphasis on short-term profits；instead,they should pay attention on long-term benefits. Companies conduct social affairs may assure themselves of a favorable operating environment in the future. Moreover,according to Carroll and Buchholtz,by doing so,the corporate world may forestall governmental intervention in the form of new legislation and regulation. Sustainable development is an important topic in recent years,the problem comes when the corporation has to develop the processes and implement strategies to meet the corporate challenge of corporate sustainable development.
On account of what Milton Friedman said,Mitchell（1997） ,Odgen and Watson（1999） stated that concern for profits does not exclude taking into account the interests of stakeholders and these interests can contribute to maximizing the shareholder value.
My Viewpoint
On my viewpoint,companies should fulfill social responsibilities.
I do not quite agree with what Milton Friedman said. I think he just seek to short-term profits for the stakeholders. It does maximize the stakeholders" profits,but is confined to the short-time period. Today it is quite readily accepted that shareholder value maximization is not incompatible with satisfying certain interests of stakeholders. Jensen （2000） has proposed what he calls "enlightened value maximization". This concept specifies long-term value maximization or value-seeking as the firm"s objective. Moreover,he stated that this objective is employed as the criterion for making the requisite tradeoffs among its stakeholders. To which,I couldn"t agree more.
Since CSR is different in different countries due to diversified culture and background. Greater dedication to CSR from the highest levels of management,reform of in-house structures,selecting international standards and norms matched to individual company policy,corporate participation in the development of international standards and norms are suggested. Apart from suggestions of CSR,good quality of goods is also indispensable. In order to have long-term profit,combination of good quality and CSR is one solution.
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