企业对这些影响应当承担什么样的责任？对谁承担？承担到什么程度？
这些都可以归结为企业社会责任的范畴。

本文通过对 DIC 公司履行社会责任的实践进行研究，并简要分析其
对于成本、环境与安全、企业创新、企业内外关系、经营业绩等企业经
营方面的影响。通过研究与分析发现，企业承担社会责任，不但从根本
可以降低经营成本、对风险管理，更可以通过“社会导向的经营”，实
现企业和社会的可持续性发展的。

关键词：企业社会责任，可持续性发展，创造共享价值，体制逻辑，
社会导向的经营
ABSTRACT
Enterprises are existing formats of society. They integrate and
transform all kinds of resources to new products. Their decisions and
activities inevitably put influences on the society in process of transforming.
What kind of responsibilities should enterprises take For whom should they
take these responsibilities Which level should they reach All these
questions are concerned about Corporate Social Responsibility (CSR).
This thesis studied DIC’s practice of CSR and briefly analyzed its
influences on corporate operation. It was concluded that enterprises take
social responsibilities not only can reduce operation costs and manage risks,
but also would achieve sustainable development for both enterprises and
society by “Society Oriented Operation (SOO)”.
KEY WORDS: Corporate Social Responsibility (CSR), Sustainable
Development, Creating Shared Value (CSV), Institutional Logic (IL), Society
Oriented Operation (SOO)