摘要： 企业社会责任是建构现代企业与社会和谐关系的一种重要思想和制度。新修订的《公司法》第5条首次在法律中明确了公司（企业）的社会责任主体地位，无疑是我国企业社会责任法制化建设中具有里程碑意义的重大成果。然而第5条毕竟是一个原则性条款，旨在宣示一种价值取向和行为标准，对企业社会责任的涵义、性质、特征和内容等并没有明确地予以界定。本文对企业社会责任的涵义，性质，特征和内容等问题进行了探讨，最后给出了作者对企业社会责任的界定。

关键词: 企业社会责任（CSR） , 涵义 , 性质 , 特征 , 内容

Abstract: The corporate social responsibility（CSR）is a kind of basic thought and system，which structures the harmonious relation between the modem enterprise and the society．In the new revision Law of corporation，the 5th for the first time has been clear that the company（enterprise）is the main body status of the CSR．It is the milestone significance achievement in our CSR’S Legal system construction．However，the fifth is a principled provision and its purpose is to  one kind of value orientation and the behavior standard．It hash’t explicitly defined the CSR’S conception，nature．characteristic and content．The article has carried on the preliminary discussion to the CSR’s concept，nature，characteristic and content and has produced the author’s define of the CSR．

Key words: corporate social responsibility（CSR）, define, nature, characteristic, content