摘要
我国关于社会责任的立法还处于起步阶段,存在着很多不足,急需立法者完善。立法缺陷包括:对企业社会责任立法目的和规范任务不清晰;企业社会责任的概念和含义没有通过立法进行界定;法律责任及对应救济措施的缺失;立法规定既原则、分散,又缺乏可操作性。立法建议包括:明确企业社会责任立法目的和任务;规范企业社会责任的内涵;明确企业社会责任的性质;立法中应建立健全的利益相关者权利救济机制以及激励机制;明细企业社会责任法律法规;完善法律操作性。
At the beginning period, the legislation of social responsibility in China has many shortcomings which need improvement. The main and stand duty of the enterprise so- cial responsibility are unclear. The concept and meaning should be defined with legislation. There are not adequate legal responsibility and corresponding methods. The principles are not focus and feasible. Therefore, the goal and duty should be clarified. The meaning should be defined in a standard way with clear description of nature. The law should include relief mechanism and motivation mechanism. The laws should be made in detail and improve fea- sibility.
出处
《哈尔滨学院学报》
2016年第9期76-80,共5页
Journal of Harbin University
关键词
企业社会责任
利益相关者
立法目的
信息披露制度
enterprise social responsibility
stakeholders
the legislative purpose
infor-mation disclosure system