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中文摘要：
社会责任活动不仅是企业的伦理义务，也是企业竞争优势和价值创造的来源。本文分析了战略性企业社会责任的理论内涵，维度划分，关键影响因素以及路径选择，以探讨社会责任与企业竞争优势之间关系的内在机理，并提出对我国开展企业社会责任研究和实践的启示。管理人员只有在理解社会责任活动与传统企业市场活动的融合点和区别的前提上。将社会责任融入企业战略决策和行动路径中，才可能在改善社会效益的同时，获取社会责任可能带来的竞争优势和超额收益。
英文摘要：
Can corporate social responsibility （CSR） be a source of competitive advantage and value creation？ This paper, based on a review of the evolution of the CSR concept, analyzes the theoretical perspectives and dimensions, key factors as well as implementation path of corporate social responsibility strategy, and proposes an integrative theoretical framework for CSR strategy studies. In the end, this paper suggests theoretical and practical implications, especially for CSR strategy researchers and practitioners in China. Only when corporate managers integrate social responsibility considerations into strategic decision-making and implementation, will CSR bring sustainable competitive advantages and abnormal profits to firms.
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