论我国公司社会责任立法的完善

On China company society reponsibility legislation's perfection

公司社会责任是对公司唯利是图的反思,公司社会责任立法是构建和谐社会的需要,也是世界公司法立法的发展趋势。我国《公司法》第5条明确规定了公司社会责任,但缺乏配套的实施机制,导致这一规范缺乏可操作性。我国公司社会责任立法的完善应在合理协调公司社会责任与公司营利性关系的前提下,建立社会责任信息披露等具体的实施制度。

The corporate social responsibility is th e reflection of company＇s prof it-oriented,and corporate social responsibility legislation is the requirement to build a harmonious society and the development trend of company law in the world.China＇s ＂Company Law＂ Article 5 specifies corporate social responsibility,but the lack of supporting implementation mechanism lead to the lack of operability.The improvement of corporate social responsibility in China should establish specific implementation system such as social responsibility information disclosure system under the premise of coordinating the corporate social responsibility and prof it-making reasonably.