论公司社会责任的特征

On the Characteristics of Company's Social Responsibility

在现代社会,公司应当承担社会责任,我国现行《公司法》确认了公司社会责任理念,并明确要求公司承担社会责任。本文主要对公司社会责任的概念及其特征加以分析,提出:公司社会责任是公司经济性和社会性的统一、公司社会责任是公司道德义务和法律义务的统一、公司社会责任的责任对象是公司股东以外的利益相关者。

In modern society, the company should undertake certain social responsibilities. ＂ Company Law of the People＇s Republic of China＂ has confirmed the idea of corporate responsibility for society, and also stated that the company should bear certain social responsibilities. This article mainly analyzes the concept and features of company social responsibility and it makes that corpo- rate social responsibility is the unity of company as an economic and social organization and the unity of the company＇s moral and legal obligations and the objects of company＇s social responsibility are the other stockholders involved except the company stockholders.