In recent years,with the advancement of economic globalization,the concept of the United Nations Sustainable Development Goals(SDGs)and the "Lucid waters and lush mountains are invaluable assets" has been widely applied in practice,and the fulfillment of corporate social responsibility is also receiving more and more extensive attention from the government and the public.However,incidents of lack of corporate social responsibility are not uncommon.Environmental pollution,food safety,frequent occurrence of counterfeit goods and other incidents of ignoring social responsibility have all aroused the attention of all sectors of society,and it has also exposed that some enterprises have not taken into account the impact on the environment and society while pursuing economic interests.The absence of corporate social responsibility not only brings many adverse effects on the corporate image,but also puts forward new requirements for the government to promote corporate social responsibility.The government is facing new tasks and unprecedented challenges,which need to take appropriate measures to solve.This article starts with the concept framework and theoretical basis of corporate social responsibility,investigates the actual practices of the Chinese central and local governments in promoting corporate social responsibility,conducts field research on the actual effects of these practices,and takes foreign-funded enterprise K as the research object to understand the actual situation of corporate social responsibility under the driving force of government policies and measures,and analyzes the existing problems and causes of the Chinese government’s promotion of corporate social responsibility.Then,based on the experience of promoting corporate social responsibility by the Japanese and American governments,specific suggestions are proposed for the Chinese government to better promote corporate social responsibility,under the premise of reference.Apart from the introduction and conclusion,the main body of this article is divided into four parts:The first part is the conceptual framework and theoretical basis of corporate social responsibility.On the basis of clarifying the concept and characteristics of corporate social responsibility,this paper studies the theoretical basis including stakeholders,social contract and social responsibility,and constructs the stakeholder model of enterprises through field research.Second,we analyze the current situation,problems and causes of China’s central and local governments’ promotion of corporate social responsibility.In view of the differences in the level of economic development and situation in different regions,the government needs to tailor itself to local conditions when solving the real-life problems and conduct specific analyses for the actual situation in each region.Through the study,it is found that the central government’s realistic practices to promote CSR mainly include issuing relevant guiding documents,establishing evaluation mechanisms,encouraging central enterprises to publish CSR blue books and establishing CSR classifications,etc.,so as to promote them.Local governments in economically developed cities such as Shenzhen and Shanghai are ahead of the curve in conducting research on related issues and play the role of a national model.This paper takes Shenzhen as a model and analyzes the advanced practices of the Shenzhen government in promoting corporate social responsibility.In addition,from the perspective of enterprises,we take foreign-funded enterprise K as the research object to understand the actual situation of enterprises in fulfilling CSR under the government’s various initiatives to promote CSR.The real-life problems that exist in the government’s promotion of CSR include the following: the lack of CSR is a prominent problem: the government’s supervision on CSR issues is not strong enough;the government’s information disclosure mechanism in promoting CSR is not sound;the government lacks a timely remedial mechanism and incentives have not been effectively promoted.The reasons for these realistic problems mainly lie in: the lack of environment and soil for fulfilling social responsibility;the short period of time for implementing CSR,and relevant laws and regulations are not yet sound;the transparency and convenience of information disclosure channels are not strong,and the supervision of public opinion is not perfect;the internal drive of enterprises to fulfill social responsibility is insufficient,and the effective incentives of the government and the third-party power of social organizations have not yet been fully mobilized.Thirdly,the experiences and countermeasures of the Japanese and American governments in promoting corporate social responsibility are analyzed for reference.The many areas in which the Japanese and American governments promote corporate social responsibility,such as improving laws and regulations,establishing normative systems,using the power of non-governmental external organizations for management,and introducing relevant recognition and incentive measures are analyzed.It is emphasized that the key to enterprises fulfilling social responsibility lies in the effective promotion of the government.It is hoped that the beneficial aspects and experiences suitable for the Chinese situation will be applied in practice.Fourth,It is proposed that the government should promote corporate social responsibility better from five aspects,including establishing a perfect legal and regulatory system,strengthening the government’s promotion and guidance,establishing a systematic information disclosure mechanism,creating a favorable social public opinion environment,strengthening training,publicity and supervision,raising the awareness of corporate social responsibility,and formulating effective incentive measures to increase the enthusiasm of enterprises to fulfill social responsibility,and increasing support for non-governmental organizations to achieve a win-win cooperation between the government and enterprises and social organizations.The author hopes that this paper can contribute to the research results of the government’s promotion of corporate social responsibility,and make a modest contribution to the government’s better promotion of corporate social responsibility. |