“公司社会责任”之涅槃

The Nirvana of "Corporate Social Responsibility"

2005年《公司法》第5条开宗明义让"公司承担社会责任"。"公司社会责任"之精神实质或灵魂是让公司或董事等高管在负有对股东受任义务之同时可以积极为其他利害关系人谋利。关于"公司社会责任"之性质虽有多种学说,其不外乎"责任或义务",但均未能解决"公司社会责任"理论与实践相脱节之问题,其根本原因在于"公司社会责任"实已灵魂脱壳,即"责任或义务"之说并不能合理解释和承载"公司社会责任"之精神实质和基本理念。

Article 5 of 2005 ＂Company Law＂ clearly stipulated ＂corporate must bear social responsibility＂.The soul of ＂corporate social responsibility＂ is with a view to ensure the company or the directors and other executives take responsibility for any obligations to shareholders and for the interests of the other interested parties at the same time.On ＂corporate social responsibility＂ although there are a variety of theories about its nature,which nothing more than ＂responsibility or duty＂,which all failed to solve the problem on the disconnection between theory and practice of ＂corporate social responsibility＂,the basic reason is that the soul of ＂corporate social responsibility＂ flys out of its body,that is to say,the theory of ＂responsibility or duty＂ why can not carry a reasonable explanation to the spiritual essence and basic concepts of ＂corporate social responsibility＂.