企业社会责任与企业可持续发展、企业创新、企业价值等诸多方面密切相关，得到了理论界和实务界的极大重视。本文围绕企业社会责任的内涵、度量、动机、影响因素及经济后果等主题，对企业社会责任的中英文文献进行梳理，进行理论探索。研究发现：（1）企业社会责任的内涵、度量、动机、影响因素、经济后果的研究文献逐渐丰富。（2）现有的研究大多集中在企业对社会责任的承担如何影响其日常管理决策和绩效指标，以及企业社会责任履行情况的影响因素。未来关于企业社会责任的研究仍集中于这两个方面，需要根据新的宏微观环境变化发现新的视角。企业在制定发展战略时，应对社会责任给予足够的重视，并积极地构建相应的组织机构，确保社会责任可以有效地履行。

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.