According to the classical Carroll's three-dimensional model of CSR, CSR is divided into economic, legal, ethical and discretionary responsibility. Philanthropy is a kind of discretionary responsibility while responsibility to employee would be fundamental ones. CSR would be assessed and measured in all-around way.

有些企业为了博得某些“好的影响”，对自己的资金进行不合理的配置，这些管理者认为，做慈善所带动的隐形效益会使自己得到更好的发展，但是我认为这是相当不负责任的，因为单单从经济学的角度，这种所谓的“慈善”和风险投掷没有什么区别。企业应该尽自己的实力来做慈善！

正在研究企业社会责任！

什么事都要用经济学解释吗？经济学可以解释一切吗？