With the development of economic globalization, corporate social responsibility has become a research focus. Firstly, based on Carroll's social responsibility theory, the scope of corporate social responsibility, including economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility (or self-responsibility), was defined. It is shown that corporate social responsibility is dynamic because of social expectation from its scope and basic elements. Then, this paper suggests that the implementation body of corporate social responsibility includes not only the enterprise but also the other stakeholders. It is concluded that corporate social responsibility is embodied in the effect of stockholders. Lastly, based on the above, an evaluation index framework of corporate social responsibility is put forward, which can provide support for measurement of corporate social responsibility.
