公司社会责任的法律属性分析

An Analysis on the Legal Nature of Company's Social Responsibility

公司社会责任是在与传统的崇尚公司以追求股东利益最大化这一公司理念相对抗的过程中发展起来的,是对公司利润最大化的修正和补充。从狭义上讲,公司社会责任主要表现为公司法律责任和公司道德责任两个方面。从逻辑层面讲,我国公司法对公司社会责任的规定属于公司法原则,要把此条文放在整个法律体系中考察,加强公司法与其他部门法的衔接和配合,才能更有效的实现公司社会责任机制。

The concept of corporate social responsibility developed with the traditional concept which is pursuing the interests of shareholders,and it modified and supplemented the idea of maximizing the profits of the company. In a narrow sense,corporate social responsibility contains legal responsibility and moral responsibility. In a logical sense,Company Law provisions on its social responsibility are legal principles. The provisions of this law need to be placed on the entire legal system. We shall converge and coordinate the Company Law with other departments,in order to achieve a more effective mechanism for corporate social responsibility.