In this article, we examine recent trends in CSR within a broader consideration of its historical development. The origin of CSR and the purpose it serves nowadays have diverged in different directions. By pinpointing some of the reasons for this shift and charting the evolution of the historical development of CSR, compounded with the stakeholder approach of the firm, we aim to shed some light on the B Corp label. Will this label, which has the potential for new directions in the field of social entrepreneurship, suffer the same fate as CSR and Stakeholders? Or, is it just old wine in a new bottle?

中文翻译：

---

有关B Corp标签的CSR的几点思考

在本文中，我们将在更广泛地考虑CSR的历史发展的基础上研究CSR的最新趋势。CSR的起源及其今天的服务目的在不同方向上存在分歧。通过查明这种转变的一些原因，并绘制出企业社会责任的历史发展图，并结合公司的利益相关者方法，我们旨在为B Corp品牌打下基础。在社会企业家精神领域具有新方向的这个标签是否会遭受与企业社会责任和利益相关者相同的命运？还是只是旧酒装在新瓶中？