摘要
公司应当承担社会责任已为业界和理论界所共识。公司社会责任应该具有明确的法律内涵和外延,并且在法律的范畴内应该有其实现路径和责任的追究机制。这是公司社会责任得以实现的前提条件,也是防止公司社会责任被泛化的核心要素。当公司承担社会责任被作为一项法律原则予以确立,同时,这一法律原则也就贯穿于公司法的规则之中。在具体的法律适用上,可以通过司法解释的方法解决公司社会责任法律的实现问题。
Corporate should burden social duties, which had reached agreement in industry and academic circles. Corporate social duty ought to clarify its definite law connotation and denotation, and within the category of laws, it should possess its realization approach and tracing mechanism, which remains the precondition to realize corporate social responsibilities as well as the core factor that can prevent companies from generalization of their social duty. When the duty is prescribed as a principle in law, it also should be taken as one rule of company law. In detailed legal applications , corporate social duty can be realized by judicial interpretation.
出处
《学术交流》
CSSCI
北大核心
2012年第7期32-36,共5页
Academic Exchange
基金
吉林省哲学社会科学基金项目<吉林省金融监管体系建设研究>(2011B046)部分研究成果
关键词
公司社会责任
法律原则
司法解释
corporate social duty
legal principle
judicial interpretation