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公司社会责任原本是一个老话题,但是目前却被立法界、实务界乃至学界再次关注并广泛研究。然而遗憾的是,国内对此问题的研究成果尽管十分丰富,但洞悉其真谛之成果却十分匮乏。尽管目前立法先行一步,但是在实践层面却存在很多问题,如公司社会责任的实现机制,包括程序机制尚属缺位、责任实现未有落实等。更为重要的是,公司社会责任法制绝非《公司法》一夫当关所能胜任,如何使其既能在体系上保持完整性和统一性,又能够在劳动法、消费者法、环境法等领域加以规定并得
Corporate social responsibility was originally an old topic, but at present it is once again focused and extensively studied by the legislature, practitioners and academics. However, it is regrettable that although the research results on this issue in China are very rich, the results of their understanding of the essence are very scarce. Despite the current legislative first step, but there are many problems in practice, such as the realization mechanism of corporate social responsibility, including the lack of procedural mechanisms, lack of implementation of the responsibility and so on. More importantly, the corporate social responsibility law is no longer “company law” capable of doing well, how to make it not only in the system to maintain the integrity and unity, but also in labor law, consumer law, environmental law And other fields to be provided and