彼得.杜鲁克 / Peter Drucker 谈企业社会责任, Corporate Social Responsibilities，简称 CSR。在《管理的前沿》(1986)，彼得杜鲁克写道，

公司的的首要责任是为支撑将来的运营创造足够的利润。如果这个社会责任没有实现，那么此公司也无能去实现其它社会责任……公司的标准社会责任……就是把一个社会问题转变为市场机会和经济收入，并把这种努力转变为所投入的生产资源、人力和技能、薪酬丰厚的工作岗位以及财富。”

In Frontiers of Management (1986), Drucker maintained:

the first responsibility of business is to make enough profit to cover the costs for the future. If this social responsibility is not met, no other social responsibility can be met….the proper social responsibility of business …is to turn a social problem into economic opportunity and economic benefit, into productive capacity, into human competence, into well-paid jobs, and into wealth.

Source: Drucker on Corporate Social Responsibility, by Karen De Coster