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play an active role towards environmental and social issues. And the governments have confessed that the state of this world cannot be changed without the support of the people who live in that world especially the corporate world that is actually benefitting from the society. So the society and community expects and deserved the return from the corporate world. Business world have realized too that the long term respect and advantages are not possible without an active role and an upright approach towards CSR.

难以捉摸的企业社会责任——CSR and intangible

The importance of intangibles cannot be ignored as the new International Financial Standards (IFRS) stated that from 2005 all listed companies must report acquired intangible assets. The intangible assets includes brand value, goodwill etc.

Tangible assets are said to be very important for a firm. CSR really helps to maintain value of these assets. For instance a business does not have any brand value in the beginning but later on activities related to CSR like customer service activities, supporting community development schemes, and social health care activities add value to the business.

CSR as marketing tool

CSR is not only related to responsibilities of the corporate world but businesses also can utilize the CSR principles as competitive advantage. For example a business that maintains a close relationship with its customer can have more information about the tastes and demands of the customers and this information is helpful for the business to identify the requirements and demands of the customers and meet these demands better than competitor. A business can be more efficient and competitive by reducing the waste that is also CSR's demand. Recycled products can help the environment as well as the business in cost reduction of the products and low cost means low price for the customers and the business generates revenues as well.

企业社会责任的方法——Approaches towards CSR

There are different views and approaches available. This part of the chapter will present some contradictory approaches and analyze them. Corporate social responsibility is one of those topics like- Manchester United and the New York Yankees- that raises passions both for and against (Simon, 2005).

Milton Friedman (1962) has been known as the villain in the business and social literature. His notion that, business are owned by their shareholders and they have to decide about their money if they want to give it to the charity or not, has been criticized (Husted and Salazar, 2006). He further had an argument that CSR is indicative of self-serving behaviour on the part of manager and reduces shareholders wealth (Abagail , Donald and Patrick 2006). But without explanation the idea looks logical that more money spent on social concerns can assist the businesses to more benefits. There should not be any problem for the shareholders to pay out a reasonable amount on such kind of social issues.

In contradiction to this, some others have diverse views. Like Jones says in stake holders' theory that the firms which are loyal and honest to their stakeholders ultimately create incentives for their own firms. Some say that CSR is only used by some companies to get competitive advantages. (Abagail, Donald and Patrick 2006本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。