In 1979, Archie B. Carroll, a professor at the University of Georgia in the United States, proposed the concept of Corporate Social Responsibility (CSR) and divided corporate social responsibility into four levels, from bottom to top: economic responsibility, legal responsibility, ethical responsibility, and charitable responsibility. This concept was promoted by the then UN Secretary General, Kofi Anan, in 1999, and has gradually been emphasized by international corporations, and some companies have begun to publish annual Corporate Sustainability Reports (CSR) from their own perspectives. However, as CSR only suggests that in the process of growth, enterprises should take into account social responsibilities such as law-abiding, transparency, ethics, and giving back to the community, and is oriented towards the pursuit of goals, although there was already a preliminary concept at that time, there was no clear definition of the implementation details.