企业社会责任原本是企业的道德责任范畴,但由于企业的发展,其在社会中的主体地位凸显,在经济活动中的影响力较大,尤其是负外部性影响。本文从企业社会责任的争论引入,探析企业社会责任的界定,以求对该主题的法律化提供一定的理论支撑。 However, due to the development of enterprises, its dominant position in society is prominent, and its influence in economic activities is greater, especially its negative externalities. This paper introduces from the controversy of corporate social responsibility and explores the definition of corporate social responsibility in order to provide some theoretical support for the legalization of the subject.