中文摘要：

企业社会责任受到国内外广泛关注已有时日,但企业社会责任定义尚未有共识;企业社会责任实践与企业社会责任观念提出初衷不尽一致的状况依然存在。究其原因,与企业社会责任的核心是什么这个问题一直没有得到应有的重视不无关系。由此,首先界定了企业伦理责任并回答了相关问题;其次,论证了为何企业伦理责任是企业社会责任的核心;最后,讨论了明确提出企业伦理责任及其在企业社会责任中的核心地位对未来研究和实践的重要意义。

英文摘要：

Th many years, but e notion of corporate social responsibility （CSR） has received extensive attention for no consensus has been reached on what CSR is. One important reason for such a frustrating situation is that the core of CSR is ambiguous and the research on the core of CSR is limited. This study argues that the core of CSR is corporate ethical responsibility. It first defines corporate ethical responsibility, then expounds why the core of CSR is corporate ethical responsibility, and finally the implications for future research and practices are discussed.