公司社会责任的法理分析

Legal Analysis of Corporate Social Responsibility

我国《公司法》规定公司应履行的社会责任,混淆了"利益相关者理论"与公司社会责任理论的实质区别。公司社会责任应该专指公司在社会公益活动中的行为。公司承担的社会责任,不能由法律来进行明文规定,应从道德和政策层面来构建。

The Company Law of the People＇s Republic of China provides that a company should fulfill social responsibility,which confuses the real difference between ＂Stakeholder Theory＂ and corporate social responsibility theory.Corporate social responsibility should be specifically referred to activities in social welfare,and they shouldn＇t be stipulated expressly by the law.The system of corporate social responsibility should be constructed from the ethics and policy level so as to achieve the maximum interests of a company.