許多的作者都提出，企業能夠從對社會負責當中獲得巨大的利益（意度，帕帕索羅姆，2007）然而，很多人持有不同的意見，他們認為現在企業參與到社會責任中，并且對社會責任感興趣是事實，科特勒和李（2005）提出，企業參與到社會責任中，是為了能夠美化公司面貌，提升公司素質，讓公司更長久的生存下去。他們解釋道，企業參與到社會的責任中，對于那些潛在顧客，合作伙伴，投資人，輿論界等等眼中，能夠讓公司的面貌更好。另外，員工，顧客，股東和董事會成員都感覺良好。

很多分析師也強調，企業社會責任能夠提升品牌的形象，那些擁有強烈社會責任感的公司將在很長一段時間內一直保持強烈的社會責任感。科特勒等人提出，企業能夠通過參與企業社會責任獲得很大的收益，以上這些原因就解釋了為什么企業愿意參與到社會責任中。

Many authors argue that companies can get huge benefits by being socially responsible (EDO and Papasolomou, 2007). However, there are a large number of different views of what the companies participating in corporate social responsibility and interest is what is happening in fact, a company involved in corporate social responsibility. Kotler and Lee (2005) says that the companies involved in corporate social responsibility in order to look better, feel better, do better and live longer. They explain that through participation in corporate social responsibility the company will look good in the eyes of potential customers, and co-workers, investors, etc., in the media. In addition, employees, customers, shareholders and board members feel really good.

Many analysts also that corporate social responsibility to improve the brand, and some claim that companies with a strong reputation for corporate social responsibility, and will continue for a longer period. Kotler et al. (2005) to describe the companies can get big gains built to participate in corporate social responsibility, and that these benefits are the reasons for their participation in corporate social responsibility.

Kramer and Porter (2006) describes the reasons for participating in corporate social responsibility of a moral obligation, sustainability, and a license to operate and reputation.

Moral obligation - and the companies participating in corporate social responsibility because they believe it is their duty to be a good citizen, and "do the right thing."

Sustainability - The company focuses on the environment and nurtured in conjunction with the belief that it is better for the company over the long term. There is a good explanation for that comes from the World Business Council on Sustainability, which explains: "Meeting the needs of the present without compromising the ability of future generations to meet their own needs."

License to operate - and many of the companies participating in corporate social responsibility just because they are forced to they need to follow the regulations and permissions from the governments, local communities and other stakeholders to be able to do business.#p#分頁標題#e#

Reputation - explain many of the companies that use corporate social responsibility to improve the reputation and corporate image, promote the brand, in order to explain the moral that in order to raise the value of the company in the stock market. Kotler et al. (2005) and another view, describe the companies participating in corporate social responsibility foGain several benefits, explains what is most important are:

Increase sales and market share - and there is strong evidence that the customers when making decisions to buy the product they consider such factors as the company's participation in the social responsibility of companies,

Activities. Improve the status of the brand - when linked to the company or brand of corporate social responsibility with it affects the brand image and consumers are likely to have a positive feeling toward the image it.Improved and influence - the company may obtain the publications positive on the activities of corporate social responsibility in various reports and business magazines.

Staff to increase the ability to attract, motivate and retain - employees working for companies that participate in the activities of corporate social responsibility, describes the values that they are proud of their company, and it pays them. Lower operating costs - Description of many companies that engage in corporate social responsibility in the outcome

Reduced operating costs and increase revenue. The company can, for example, reduce the costs of marketing campaigns, as it is common that the gains to increase the company free publicity as a result of the clash of corporate social responsibility of their own.

Growing interest of investors and financial analysts - and some believe that the activities of corporate social responsibility can increase shareholder value and it is easy for companies participating in the social responsibility of companies to get access to capital. (Ibid.)

Although many argue that companies can get tremendous benefits from participation in corporate social responsibility and Kramer et al Qaeda. (2006) and demonstrates that it is difficult to determine what are the benefits that you get a company really social responsibility of companies to participate. Continued to describe the analysis of the benefits gained from participating in corporate social responsibility is crucial. Moreover, Kramer and others. They say that the relationship between good business and customer attitudes indirectly so that it is impossible to measure.

However, they are convinced that corporate social responsibility will become more important to the success of competition in the near future.

Moreover, some argue that corporate social responsibility does not affect the company at all, while others think that corporate social responsibility can have a negative impact even on the company (Maguire et al, 1988). The main critic of the corporate social responsibility is that the objective of the challenges traditional companies to maximize profit. Moreover, many analysts is that companies should maximize shareholder wealth and social welfare is not that managers do not have any obligation or right or the expertise to improve the social issues (Clark, Murphy, Gerrans, Kristoffersen, 2005). Chairer, Hansen and Young (2005) even claim that the activities of corporate social responsibility can affect the value of shares adversely affected.#p#分頁標題#e#

Smith (2007) and believed the opposite, he says, companies are rated high in social responsibility of the participating companies have a better performance than companies rank low in this dimension. Moreover, he argues that through participation in corporate social responsibility of companies can gain a competitive advantage, as well as improved reputation.

Edo et al. (2007 (for example, that describes the stock markets and financial institutions to record companies involved in corporate social responsibility, as well as information about their work. This has increased pressure on companies involved in corporate social responsibility. It has become common also to institutional guidelines investors and demand information about the activities of corporate social responsibility in the company and many investors and stakeholders to take this into consideration when deciding which company to invest their money.

Kramer and others. (2006) and a similar view to describe the increasing pressure for companies to participate in corporate social responsibility, for example, stakeholders, governments, activists, and the media. Moreover, Kramer and others. (2006) claim that people are also starting to hold companies to account for the social implications of their business activities.

Golob and Podnar (2007) and similar views also share describe the essence of corporate social responsibility and the idea that any company that can act without charge or concern to the community. It is therefore important for companies to participate in the social responsibility of companies to meet the community and stakeholders and wants and expectations. He added Smith (2007) show that the demand for companies involved in corporate social responsibility since the concern for the environment, which has grown havestarted companies to participate in corporate social responsibility.

In conclusion, Chairer others. (2005) finds that most companies do not participate in the social responsibility of companies to do the right thing, they do so to create a greater financial value of the company.

The history and development of Corporate Social

Be as corporate social responsibility as a relatively new concept, but can be attributed some of their Time in history. Chryssides and Kaler (1993) describes how the Catholic Church Romanian, Especially in the medieval period, and cut a specific law that can be prescribed for what was Illegal behavior in different areas of the business world. Prevents the law of Moses Reapers of the harvest of all crops, since they have to leave some for the poor. And the servants of Entitled to the rest of their day on Saturday, just like their masters. There was to be pardoned All the fifty years that was the cancellation of all debts, what was called the year of Jubilee.

And published the first books on corporate social responsibility in 1930 with one of the most influential being "Social responsibilities of the businessman" by Howard. T. Bowen in 1953 (Windell, 2006). It could be argued that the concept of corporate social responsibility in the West and the actual beginning in 1948, After World War 2, when the United Nations was the Declaration of Human Rights. This Followed the doctrine of the ILO Declaration on the principles and fundamental rights in Work in 1972.#p#分頁標題#e#

In "Making Globalization Good, the ethical challenges of global capitalism", Davis (2003) Describes how the concept of corporate social responsibility for the first time in 1960 between the internationalization Companies from the United States and those involved in the former colonial Powers in Africa and Asia. There were companies in stakeholder dialogues to justify its presence in new markets, But also in response to the U.S. civil rights movements in the 1960 and 1970s. There are a number of writers in the last quarter century, admitted that the activities of Organizations have an impact on the external environment. Researchers have proposed to Companies should be responsible not only for shareholders but also to other Stakeholders. These concerns first appeared in the 1970s, and was for example, reported by Ackerman in 1975, who said the companies were aware of the need to adapt to the new The social climate of the responsibilities of the community, but this focus on the financial results prevented Them from social response. The rights of all stakeholders to a large extent been A relatively new phenomenon (Crowther and Rayman - Bacchus, 2004).

There were also arguments against the concept of corporate social responsibility. Milton Friedman's talk Against corporate social responsibility in the New York Times in 1970, as quoted him as saying "There is only one social responsibility of business - to use its resources and engage in activities designed to increase profits, as long as within the rules of the game, he says, participate in open competition and free without deception or fraud "(Windell, 2006).).

Movement of corporate social responsibility at the outset the focus was on environmental issues. First United Nations Global Environment Summit held in Stockholm in 1972. The Earth Summit in Rio de Janeiro The year 1992 witnessed the beginning of the changing course of action when you make the business community Efforts to contribute to the dialogue on environmental issues, economic and social The establishment of the Business Council for Sustainable Development of sustainable.

In his speech at the World Economic Forum in Davos in January 1999, the United Nations Kofi Annan and the United Nations Secretary-General, to challenge the companies and countries to adopt a universally agreed on Values in the areas of human rights, labor standards and environmental protection. This Was the beginning of the Global Compact network 21. In July 2000 and the World The deal got the initiative in Johannesburg. He claims that he makes at the global level The economic system of three components: Respect and support, and human rights Elimination of all forms of forced child labor  In response to environmental challenges. The European Union is with the corporate social responsibility and corporate social responsibility since the Considered to contribute positively to the strategic goal decided in Lisbon in 2000: "to become

Economy the most competitive and dynamic knowledge-based world, capable of achieving sustainable economic growth and more and better jobs and social cohesion. "There is a green paper on corporate social responsibility developed in order to launch a wide debate on how the European Union to promote social responsibility in each of theEuropean and international level (Green Paper promoting a European framework for corporate social Responsibility, 2001).

In 2006.14 of the 25 states of the European claim that they participate actively in Claimed to promote social responsibility for companies in their countries and governments of the 16 that have Trade incentives, which was established in the area of corporate social responsibility. In spite of these laws in the area Corporate social responsibility is not very well developed in Europe, but some efforts have been made. For example, Organized in Belgium, Germany, Sweden and the United Kingdom at the national level to include pension funds Social, ethical and environmental concerns and the number of funds with these concerns 54-354 increased in Europe between 1990 and 2004 (Windell, 2006). between the events mentioned above, there are a number of frameworks, guidelines and code

How the set is going on. To display the diversity of initiatives, some of the major Initiatives set out in Appendix 1. When we talk about the development of corporate social responsibility in the West, it is important not to forget Differences between countries and regions. Can be treated until 1 in Europe Homogeneous development of the region and respect of business ethics and corporate Social responsibility.

In the study of "hidden 'and' a clear corporate social responsibility ': a theoretical framework to understand the corporate social responsibility In Europe "(Matten and Moon, 2004), the book provides a conceptual framework of corporate social responsibility To understand the differences, the European corporate social responsibility and corporate social responsibility The United States. The report attempts to explain why corporate social responsibility agenda, and in the European tradition Is it so become in the United States, and explained and relatively newA rapid rise of corporate social responsibility in Europe.

The rights of employees, the subject of the most important one in the United States. Fair wages, working hours and conditions, and health, redundancy, and protection against unfair Have guided the policy of corporate social responsibility examples of chapter on major issues.

The authors conclude that companies in the European companies, many lack social responsibility policy In employment-related issues, as it is set in many cases, these problems Institutional framework, rules or laws in Europe. Corporate social responsibility and corporate voluntary policy Europe did not receive the same amount of attention, because these issues are part of a legal framework.

European companies do not seem to work, is to the United States philanthrophy Company. The explanation is that in Europe, a relatively high level of taxation Side of caution, as the company's most advanced infrastructure, the result of realization of side Areas, such as corporate social responsibility, will be the first in the Government's overall responsibility.