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公司社会责任是在与传统的崇尚公司以追求股东利益最大化这一公司理念相对抗的过程中发展起来的,是对公司利润最大化的修正和补充。从狭义上讲,公司社会责任主要表现为公司法律责任和公司道德责任两个方面。从逻辑层面讲,我国公司法对公司社会责任的规定属于公司法原则,要把此条文放在整个法律体系中考察,加强公司法与其他部门法的衔接和配合,才能更有效的实现公司社会责任机制。
Corporate social responsibility is developed in the process of confronting the traditional corporate philosophy of pursuing the maximization of shareholders’ interests, which is to amend and supplement the profit maximization of the company. In a narrow sense, corporate social responsibility mainly manifests itself as corporate liability and corporate moral responsibility. From a logical perspective, China’s corporate law of corporate social responsibility rules belong to the principle of company law, the article should be placed in the legal system to examine and strengthen the company law and other departments of the convergence and cooperation in order to more effectively achieve corporate social Responsibility mechanism.