Abstract: The two foundational paradigms of strategic CSR theory,namely embedded strategic CSR and shared value strategic CSR,face systemic limitations in the positioning of the relationship between enterprises and society,the logic of the enterprise’s operation system,the dimensions of CSR content,and the creation of enterprise value.On the basis of traditional strategic CSR,the benefit CSR theoretical paradigm pursues multiple balances and co-benefits in terms of multiple mission orientations of enterprises,all-around symbiosis of stakeholders,and comprehensive value creation of stakeholders,and ultimately creates economic and social benefits for the enterprises,the business ecosystems in which they are located,and the social ecosystems to which they are linked.In the end,it creates multiple comprehensive values and shared values covering economy,society and environment for the individual enterprise,the business ecosystem in which the enterprise is located and the social ecosystem that the enterprise is linked to.Benefit CSR can be comprehensively understood from the perspectives of organizational mission,institutional logic,organizational type and value creation,which are mainly manifested as multiple mission-driven,symbiotic and dynamic balance of multiple institutional logics,win-win value creation network restructuring,ecological integrated value leadership,and the paradigm of benefit corporations.