论企业社会责任的实现:理论、理性、理想——基于政府法制干预的视角

The Realization of Corporate Social Responsibility: Theory, Ration, Ideals —Based on the Perspective of the Government Legal Intervention

政府具有推动企业社会责任履行的理论基础与现实责任。就促进企业社会责任履行而言,政府干预与市场推动的边界是动态的。政府应秉承合法、和谐、民生的原则把握对企业社会责任理性干预的尺度。政府运用法制干预手段,通过建立包括软法约束、立法监督、司法强制的完善的法律规制体系,可以实现对企业社会责任有效且有限干预的理想状态,进而推动企业社会责任的实现。

The government has theoretical basis and the reality responsibility to promote corporate social responsibility. On the promotion of corporate social responsibility, the boundary between government intervention and market-driven is dynamic. The government should be adhering to the legitimate principle, harmony principle and people＇s livelihood principle, and to grasp the scale of rational intervention for corporate social responsibility. Using the means of legal intervention, through the establishment the perfect system of legal regulation including soft law constraints, legislative oversight and judicial enforcement, the government can achieve the ideal state to effective and limited intervention for corporate social responsibility, thus promoting the realization of corporate social responsibility.