公司社会责任的法律边界

The Legal Boundaries of Corporate Social Responsibility

公司社会责任是包括经济责任、法律责任和道德责任的一种综合责任,而不是仅指道德性质的责任。我们在将某些公司社会责任纳入法律范畴时,首先考虑要与我国国情相符,实现经济效益与社会效益的共赢;其次要理清公司社会责任的法律责任与道德责任的关系;最后要充分尊重公司自治和公司的营利性特征。为促使公司更好的履行社会责任,我们需要建立相应的制度,其中公司治理结构,税收制度,信息披露制度是这些制度中的关键部分。

Corporate social responsibility is an integrated responsibility which includes financial responsibility,legal responsibility and moral responsibility,instead of the limited single moral nature of the responsibility.When we bring corporate social responsibility under the area of law,we should first consider whether it can be in line with our national conditions,and achieve win-win economic and social benefits.Second,we should clarify the relationship between the liability of corporate social responsibility and moral responsibility.Finally,we should fully respect the autonomy and the company's profit features.We need to build a corresponding system to prompt the company to better fulfill their social responsibilities.And corporate governance structure,tax system,and information disclosure system are key components of corresponding system.