CAJ | 학술논문

企业社会责任实践旨在促进综合价值最大化。综合价值这一概念克服传统价值认知单一维度的局限性，实现对传统价值范畴的拓展；基于综合价值创造的企业社会责任模式在价值创造目的、范畴和方式等方面有别于传统的企业社会责任实践模式，具备开放性、自组织性和合作性的特点；同时，在基于综合价值创造的企业社会责任实践模式中，以企业为核心、由利益相关方所构成的网络成为价值创造的主体；而综合价值的来源是由于生产边界的扩大、协同效应和耦合效应共同发生作用，并通过企业与利益相关方之间的合作而实现的，其结果是企业和利益相关方共享价值。
기업사회책임실천지재촉진종합개치최대화。종합개치저일개념극복전통개치인지단일유도적국한성，실현대전통개치범주적탁전；기우종합개치창조적기업사회책임모식재개치창조목적、범주화방식등방면유별우전통적기업사회책임실천모식，구비개방성、자조직성화합작성적특점；동시，재기우종합개치창조적기업사회책임실천모식중，이기업위핵심、유이익상관방소구성적망락성위개치창조적주체；이종합개치적래원시유우생산변계적확대、협동효응화우합효응공동발생작용，병통과기업여이익상관방지간적합작이실현적，기결과시기업화이익상관방공향개치。
The practice of corporate social responsibility （CSR） aims to promote the realization of comprehensive value. The idea of comprehensive value overcomes the limitation of traditional concept of value which usually defines it from unilateral perspective and thus makes it expand. The CSR model created by comprehensive value differs from those traditional models with its objective, scope and approach and is distinctive for its openness, self- organizing and cooperativeness. Meanwhile, it is characteristic that a network which is composed of corporate and stakeholders becomes the value-creating subject. Derived from the expansion of production boundary, synergistic effect and coupling effect, the comprehensive value is realized by extensive cooperation between corporate and its stakeholders who thus share the comprehensive value.