论公司社会责任的性质和司法化

On company social responsibility's character and judicailization

《公司法》第5条规定的公司社会责任是倡导性、宣示性的道德责任。我们不宜将"公司社会责任条款"司法化,而应完善相关法律法规、强化执法司法力度、制定《公司行为准则》、推出社会责任投资指数和建立公司社会责任的综合监督机制。

The CSR provided by Article 5 of Corporation Law is a kind of advocative and declaratory moral responsibility. We should not make the clause of CSR judicative. Instead, we should perfect the relative laws and regulations, strengthen law enforcement and justice, formulate Corporate Behavior Criterion, lay down the social responsibility investment index, and establish comprehensive surveillance mechanism of CSR.