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公司社会责任是指公司对社会、环境和雇员、消费者、临近社区等利益相关者所承担的法律义务与道德义务。欧盟国家对公司社会责任争议不大,其公共政策的方方面面都在积极落实公司社会责任。我国新公司法第五条规定了公司的社会责任,该规定对立法和司法都是有指导意义的。我国应完善公司社会责任的强制性规范、任意性规范与倡导性规范,更要完善公司社会责任的道德建设。
Corporate social responsibility refers to the company’s legal and moral obligations to stakeholders such as society, the environment, employees, consumers and the immediate community. EU countries are not controversial about corporate social responsibility and all aspects of their public policies are actively implementing corporate social responsibility. Article 5 of China’s new company law stipulates the social responsibility of the company, which has guiding significance to both legislation and judicature. China should improve the mandatory norms of corporate social responsibility, arbitrary norms and advocacy norms, but also improve the corporate social responsibility of moral construction.