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768821世纪以来，以共益企业为新型组织载体的企业社会责任运动的浪潮再次涌起。共益企业为何出现？从何而来？如何运行？本文对上述问题的前沿研究进行了系统梳理和述评，认为共益企业的出现在理论层面基于经济社会学理论、制度主义理论以及利益相关方理论，在实践层面是新一轮企业社会责任运动下社会责任逻辑演变的必然结果。深度剖析共益企业的概念内涵后发现，共益企业作为新型企业社会责任内生组织，拥有双重使命均衡、双重制度逻辑以及综合价值与共享价值创造等核心特征。更进一步的分析表明，共益企业的成长依赖于组织结构、制度逻辑、商业模式等多个构面的配合，仍然面临着组织治理的模糊性以及双重目标的均衡性难题。未来需要继续深化共益企业成长的理论研究与实证研究，并探索本土情景下共益企业的评价认证体系。本文有助于学界重塑企业社会责任实践组织的认知框架，为组织的社会责任管理实践提供理论参考。
共益企业：研究述评与未来展望
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参考文献
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引用本文
肖红军, 阳镇, 焦豪. 共益企业：研究述评与未来展望[J]. 外国经济与管理, 2019, 41(4): 3-17.
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