公司社会责任的法律研究--以公司法为视角

• 作 者: 魏瑞超
• 机 构: 西北政法大学,
• 出 处: 法制博览
• 发表日期: 2015年07期
• 关键词: 公司 社会责任 公司社会责任

对于什么是公司社会责任,现行公司法是否存在与公司社会责任条款相关的规定,以及应如何在现行法的基础上予以完善公司社会责任制度,均未予廓清,学说上争论激烈。针对以上问题,通过对公司社会责任的界定,对公司承担社会责任的现状的介绍以及原因分析,认为:一方面应该从现行公司法尤其是公司治理结构的角度去完善公司社会责任,另一方面应该从道德责任角度加强对公司履行社会责任进行引导。

There is no clarification on what is corporate social responsibility, whether the existing company law has provisions related to corporate social responsibility provisions, and how to perfect the corporate social responsibility system on the basis of existing laws. In view of the above problems, through the definition of corporate social responsibility, the introduction of the present situation of social responsibility undertaken by the company and the analysis of the reasons, it is believed that on the one hand, corporate social responsibility should be perfected from the perspective of the current corporate law, especially the corporate governance structure; on the other hand From the perspective of moral responsibility, it should strengthen the guidance of the company in fulfilling social responsibility.