摘要
关于"公司社会责任"之精神实质或灵魂,本文通过应用理论论证,实践佐证,包括中美之具体法律规定,美国之学术机构解释,典型司法判例,公司守则、行业守则之具体要求以及其他社会实践运动等,证明了其实指公司或董事等高管享有之一项"法律权利",具有明显之"权利品质"!应当在《公司法》中明确废除没有任何价值和意义之"公司社会责任",修改为"公司享有利他权"!
By the specific application of theoretical arguments, practical support, Incloding the specific U.S. law, the explanation of U.S. academic institutions, the typical judicial precedent, the company code, industry specific requirements of the Code and other social practice exercise,a large number of facts show that the soul of "corporate social responsibility" really means a company or a director and other executives having the "legal right", with obvious "right quality" ! So we should expressly repeal "corporate social responsibility" without any value and meaning in the "Company Law", amend it as "the company have the right of altruistic !"
出处
《广西政法管理干部学院学报》
2011年第4期61-66,共6页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
基金
天津市哲学社会科学规划课题:<民营企业治理结构研究>(项目批准号:TJFHO7028)的中期成果
关键词
公司社会责任
法律权利
利他权
Corporate Social Responsibility
Legal rights
Altruism of the right