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我国2005年修订后的《公司法》第5条第1款规定:“公司从事经营活动,必须遵守法律、行政法规,遵守社会公德、商业道德,诚实守信,接受政府和社会公众的监督,承担社会责任。”这是我国首次以成文法的形式明确规定公司社会责任,使之后对公司社会责任的探讨变得“有法可依”。2006年深圳证券交易所《上市公司社会责任指引》、2007年国资委《关于中央企业履行社会责任的指
Article 5, Paragraph 1 of the “Company Law” revised in 2005 in our country stipulates: “Companies that engage in business activities must abide by laws and administrative regulations, comply with social ethics, business ethics, be honest and trustworthy, accept the supervision of the government and the public, Assume social responsibility. ”This is the first time that China clearly stipulated corporate social responsibility in the form of statutory law, making the discussion of corporate social responsibility afterwards“ law-based ”. 2006 Shenzhen Stock Exchange Guidelines on Social Responsibility of Listed Companies, 2007 SASAC Guidelines on Fulfilling Social Responsibilities of Central Enterprises