共益式企业社会责任：企业社会责任范式的新探索
作者简介:肖红军，中国社会科学院工业经济研究所研究员(北京100006)；阳镇，中国社会科学院工业经济研究所助理研究员(北京100006)。
基金项目:
本文为国家社会科学基金重大项目“国企混合所有制改革的实现路径选择研究”(20&ZD073)、中国社会科学院国情调研重大项目“数字科技伦理监管制度调查研究”（GQZD2023009）、中国社会科学院登峰战略企业管理优势学科建设项目的阶段性成果。阳镇为本文通讯作者。
摘要: 嵌入式战略性企业社会责任与共享价值式战略性企业社会责任，不同程度面临着企业与社会关系定位、企业运行制度逻辑、企业社会责任内容维度以及企业价值创造等四个方面的系统局限。共益式企业社会责任范式在传统战略性企业社会责任的基础上，追求企业多重使命导向、利益相关方全方位共赢共生以及利益相关方综合价值创造的多重均衡与共益，最终为企业个体、企业所处的商业生态以及企业链接的社会生态圈创造涵盖经济、社会与环境的多重综合价值与共享价值。共益式企业社会责任可以从组织使命观、制度逻辑观、组织类型观以及价值创造观等多个方面予以综合理解，其主要表现为多重使命驱动、多重制度逻辑共生动态平衡、共赢型价值创造网络重组、生态式综合价值引领以及共益式社会责任实践组织（共益企业）范式承载。
Benefit CSR:A New Exploration of the CSR Paradigm
Abstract: The two foundational paradigms of strategic CSR theory,namely embedded strategic CSR and shared value strategic CSR,face systemic limitations in the positioning of the relationship between enterprises and society,the logic of the enterprise’s operation system,the dimensions of CSR content,and the creation of enterprise value.On the basis of traditional strategic CSR,the benefit CSR theoretical paradigm pursues multiple balances and co-benefits in terms of multiple mission orientations of enterprises,all-around symbiosis of stakeholders,and comprehensive value creation of stakeholders,and ultimately creates economic and social benefits for the enterprises,the business ecosystems in which they are located,and the social ecosystems to which they are linked.In the end,it creates multiple comprehensive values and shared values covering economy,society and environment for the individual enterprise,the business ecosystem in which the enterprise is located and the social ecosystem that the enterprise is linked to.Benefit CSR can be comprehensively understood from the perspectives of organizational mission,institutional logic,organizational type and value creation,which are mainly manifested as multiple mission-driven,symbiotic and dynamic balance of multiple institutional logics,win-win value creation network restructuring,ecological integrated value leadership,and the paradigm of benefit corporations.
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