日期:2026/02/22   IAE 

The New Theory of Charity Economicism

Chapter XCorporate Social Responsibility within the Charity Economic System:

The Civilizational Dual-Wing Governance Model of CSR × CGR

Founder: Frank Chen
School of Thought: Civilizational Economic School (Charity Economicism)

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I. Structural Background: The Tension Between Capital Expansion and Civilizational Risk

In the 21st century, the global economy has expanded at an unprecedented pace. However, under traditional capitalist growth logic, three structural deficiencies persist:

1. Externalization of Costs

2. Ecological Accountability Gaps

3. Intergenerational Responsibility Failure

Corporations may demonstrate profitability on financial statements, yet their ecological footprint, carbon emissions, resource depletion, and social inequality impacts are often excluded from formal accounting structures.

Conventional Corporate Social Responsibility (CSR) frameworks largely function as compensatory or reputational mechanisms rather than as structural components of governance.

Charity Economicism proposes a paradigm shift:

Economic growth must transition from “profit maximization” to “life maximization.”

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II. The Theoretical Core: The Dual-Wing Civilizational Governance Structure of CSR × CGR

Within the Charity Economic system:

• CSR (Corporate Social Responsibility)
  → Local–Societal Responsibility

• CGR (Corporate Global Responsibility)
  → Planetary–Civilizational Responsibility

The relationship between CSR and CGR resembles the two wings of an aircraft:

• One wing alone creates imbalance.

• Integrated, they enable sustainable ascent.

Functional Dimensions

CSR Domain:

• Employee welfare

• Community development

• Fair employment practices

• Corporate ethics

CGR Domain:

• Climate accountability

• Ecological restoration

• Sustainable global supply chains

• Civilizational continuity

CSR addresses social justice.
CGR addresses civilizational survival.  

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III. Institutional Innovation: Internalization of Responsibility

Charity Economicism advances three structural reforms:

1. Internalization of External Costs

Corporate accounting systems must incorporate:

• Carbon responsibility coefficients

• Ecological compensation reserves

• Civilizational externality scoring

Enterprises must bear the full social and ecological costs of their operations.

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2. Green Civilizational Financing Model

Financial institutions should adopt dual evaluation criteria:

Capital allocation should prioritize:

• Green technology innovators

• Enterprises with positive civilizational externalities

• Net-positive social value creators

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3. The Concept of Life Maximization

Corporate objective functions must evolve:

Traditional Model:
Maximize Profit

Charity Economic Model:
Maximize U (Living × Survival × Life)

If any dimension approaches zero, systemic imbalance emerges.

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IV. Civilizational-Level Responsibility and the Risk of Mass Extinction

Scientific research suggests that Earth may be undergoing a sixth mass extinction phase. Corporate systems that fail to internalize ecological responsibility accelerate:

• Biodiversity collapse

• Water scarcity

• Food system instability

• Climate conflict escalation

The institutionalization of CSR + CGR functions as a civilizational self-correction mechanism.

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V. Four-Layer Integrated Governance Structure

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VI. Comparison with Traditional Capitalism

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VII. Theoretical Positioning within the Civilizational Economic School

This chapter constitutes a core institutional theory within Charity Economicism. It represents:

• A post-capitalist transition framework

• A theory of civilizational responsibility economics

• An intergenerational ethical governance model

• A foundational architecture for global sustainable finance

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VIII. Conclusion: Dual Wings for Civilizational Continuity

CSR is the ethical foundation of enterprise.
CGR is the civilizational horizon of enterprise.

Only through the structural integration of CSR × CGR can humanity achieve:

• Global altruistic and compassionate responsibility

• A green and sustainable economic order

• Intergenerational justice

• Long-term civilizational continuity

This is not an auxiliary philanthropic function.
It is a structural condition for the survival of civilization itself.