关 键 词 ：企业社会责任；影响因素；经济后果学科分类：经济学--会计学
Corporate Social Responsibility (CSR) is closely related to many aspects of corporate sustainable development, corporate innovation, and corporate value, and has been greatly emphasized in both theoretical and practical circles. In this paper, the Chinese and English literature on CSR is sorted out and theoretically explored around the themes of connotation, measurement, motivation, influencing factors and economic consequences of CSR. It is found that (1) the research literature on the connotation, measurement, motivation, influencing factors, and economic consequences of CSR is gradually enriched. (2) Most of the existing research focuses on how a company's commitment to social responsibility affects its daily management decisions and performance indicators, as well as the factors influencing the fulfillment of CSR. Future research on CSR still focuses on these two aspects, and new perspectives need to be discovered in light of new macro and micro environmental changes. Enterprises should pay enough attention to social responsibility when formulating development strategies, and actively build corresponding organizations to ensure that social responsibility can be effectively fulfilled.