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公司社会责任发源于美国,成文法于中国。在当前社会环境下,应明确界定公司社会责任的边界。激励董事在商业决策中积极考虑利益相关者的利益,通过商业判断规则使其免于责任追究;加强公司社会责任信息的披露、加大公司履行社会责任的税收优惠和公司社会责任的第三方认证,通过制度性安排激发公司履行社会责任的积极性。
Corporate social responsibility originated in the United States, written law in China. In the current social environment, the boundaries of corporate social responsibility should be clearly defined. Encourage directors to actively consider the interests of stakeholders in business decision-making and avoid their accountability through commercial judgment rules; strengthen the disclosure of corporate social responsibility information and increase third-party certification of tax incentives and social responsibility of the Company in fulfilling social responsibilities , Through institutional arrangements to stimulate the company to fulfill its social responsibility initiative.