Corporate social responsibility (CSR) and common prosperity have the consistency of philosophy and goal. In the process of delivering CSR, enterprises can merge their tangible and intangible assets to realize a positive cycle of sustainable development and common prosperity. Enterprises can also open up space for both commercial and social value by integrating altruism with self-interest, public welfare with utilitarianism, cost with capital, and today's developmentwith tomorrow's development. Indeed, the unification of commercial value and social value can extend pathways to common prosperity and improve common prosperity. By way of the super CSR, enterprises can spread the wealth of their culture and values to society through material products, ethical products, and intergenerational inheritance based on the high compatibility of enterprise high-dimensional culture, enterprise craftsmanship, and enterprise civilizations. They can thus play a leading role in promoting the ethical wealth of the whole of society. Public and private enterprises should maximize their respective advantages in promoting common prosperity of society for realizing the common progress of the people, and should strike a balance between efficiency and fairness.