浅议公司社会责任的法律化及其实施途径

An Elementary Discussion on the Legislation of Corporate Social Responsibility and its Routs

随着公司社会责任实践的蓬勃发展,我国《公司法》最终肯定了公司应承担社会责任并将其纳入第5条规定,这是我国立法对公司社会责任法律化的一大进步。但是第5条作为原则性条款仅仅是宣示一种价值取向和行为准则,并未对公司社会责任作具体的界定。公司社会责任应当纳入法律的范畴,对于公司企业责任的法律化,需建立以法律为主导的公司内部治理体制和外部激励体制,同时要注重公司社会责任法律化的限制,防止法律对其的过度干涉。

Along with the vigorous development of practice on the corporate social responsibility, China＇s ＂ Company law ＂ ultimately admitted the corporate social responsibility and put it into the provisions of article 5, this is a great progress on China＇s legislation on corporate social responsibility. But the article 5 as a principle terms is only that one kind of value orientation and behavior standards, without giving specific definition to corporate social responsibility. Corporate social responsibility should be incorporated into the legal category, as for corporate responsibility law, it is needed to set up firms internal governance structure and external incentive system led by law. At the same time, it is needed to focus on legal restriction of corporate social responsibility, in preventing the law from excessive interference.