我国公司社会责任法治化的缺陷及完善路径

On the Lack of Corporate Social Responsibility Legislation and Improving Path

我国在对公司社会责任立法之后,公司承担社会责任的状况并未在实质上得到改善,这与立法上公司社会责任条款不具有可操作性、未建立公司社会责任实施和监督机制存在密切关系。因此我国公司社会责任法治化需进一步建立公司社会责任实施的配套制度,建立公司履行社会责任的监督与激励机制。

China＇s corporate social responsibility status has not been improved in essence after corporate social responsibility legislation. This has the close relationship with the legislation on corporate social responsibility clause does not have the maneuverability, not to establish the company social responsibility mechanism for the implementation and supervision. So China need to further establish the company social responsibility supporting system of rule of law, establish corporate social responsibility implementation supervision and incentive mechanism.