对公司社会责任几个问题的理解

Understanding of several questions on the company's social responsibility

公司社会责任没有明确的法定概念,学者关于公司社会责任含义的阐述也是众说纷纭,各持己见。本文通过对公司社会责任含义的界定,公司社会责任受益人、公司社会责任性质及实现的分析,认为公司社会责任是公司对公司股东及其它利益相关者的责任,公司社会责任是责任,也是义务,是强制性义务,也是倡导性义务;公司社会责任的实现,特别是公司社会责任作为倡导性义务的实现应结合我国的实际情况,在企业社会责任推动体系和基本制度的建设上多下功夫,在进行总体构架基础上,形成一个完整的思路?

There is no clear legal concept on the company＇s social responsibility,so that scholars explained the meaning of the company＇s social responsibility differently. Based on the analysis of the meaning of the company＇s social responsibility,the beneficiary, the nature and implementation of the company＇s social responsibility,the author believed that company＇s social responsibility is the responsibility to shareholders and other stakeholders.It is a responsibility, but also an obligation,the mandatory obligation, as well as the advocacy obligation. Realization of the company＇s social responsibility, especially the realization of the advocacy obligation should be combined with the actual situation in China,and put more effort to promote the construction of the system and the basic system of the company＇s social responsibility based on the overall framework to form a complete way of thinking.