公司社会责任理论的起源、发展与引入

• 作 者: 高梦晶
• 机 构: 西北政法大学民商法学院,
• 出 处: 法制博览
• 发表日期: 2017年10期
• 关键词: 公司法 公司社会责任 法律移植

公司社会责任缘起美国,要求公司向股东负责的同时,要向其他利益相关者负责的一种思想。该思想引入中国之后,很快上升为国家的法律,并且作为国有企业的一项考核指标。将一项尚存争议的理论观念上升为制度之后,人们对该制度的认可,以及该制度与其他公司法制度的协调成为我们必须关注并予以解决的紧迫问题。

Corporate social responsibility has its origins in the United States, an idea that requires companies to be accountable to shareholders and accountable to other stakeholders. After its introduction into China, the idea quickly rose to state law and served as a test indicator for state-owned enterprises. After a controversial theoretical concept has been elevated to a system, recognition of the system and the coordination of the system with other corporate legal systems have become pressing issues that we must pay attention to and resolve.