关键词: 企业社会责任, 责任与利润, 退出成本, 合作成本, 监管成本, 自律成本

Abstract: Corporate social responsibility starts from the perspective of corporate subjectivity, takes responsibility to employees and local communities while maintaining good organizational performance, and conveys, showcases, and advocates positive social public values. Such responsibility is “limited”. As an organization with special characteristics, the social responsibility one corporate bears must be related to its inherent characteristics, as well as its goals and missions. Therefore, we should also appropriately reduce our expectations of corporate social responsibility, and roughly define the boundaries between enterprises and other social organizations, in case unlimited responsibility is assigned. To fulfill corporate social responsibility, we should seek endogenous constraint mechanisms. As traditional external regulatory mechanisms cost too much, regulatory loopholes cannot be eliminated. The design of social responsibility fulfillment mechanism should take into account the highly dependent nature of the enterprise’s survival on the cooperation of other social members, and adopt social credit mechanism to increase the cooperation and self-discipline costs of the enterprise, thus forming effective constraints. To overcome the difficulties in fulfilling corporate social responsibility, we should change our mindset and regulate corporate behavior from an endogenous constraint perspective, rather than achieve it through unrestrained supervision or punishment, which will only consume more social costs and ends in vain. Corporate managers must make fundamental changes, understand the meaning of the existence of both the organization and themselves, reject the temptation of utilitarianism, and take on the limited social responsibility to fulfill the mission.

Key words: corporate social responsibility, responsibility and profit, exit costs, cooperation costs, regulatory costs, self-regulatory costs