企业社会责任的可持续公司法路径

The Sustainable Company Law Approach of Corporate Social Responsibility

互联网的发展和经济全球化的到来加速了我国企业社会责任理论和实践的发展。多元化、复杂化的社会导致了企业社会责任规制反身法路向的失效,并由此催生了以外部责任内部化为核心的可持续公司法路向的提出。可持续公司法路向促进了强制性规制与任意性规制的结合、公司短期利益和长期利益的转变及企业社会责任与公司治理的融合,可谓企业社会责任各监管路向的"集大成者"。但基于可持续公司法路径仍给予了企业较大的自主性,故也存在"可持续目标洗白剂"的批评。由此,应通过宽泛标准的公司法导入,公司利益的再解释,公司目的、股东职责和董事会义务重塑的方式促进企业社会责任可持续公司法路向的实现。

The development of the Internet and the advent of economic globalization have accelerated the development of China’s corporate social responsibility theory and practice.The diversified and complicated society has led to the failure of the reflexive approach of corporate social responsibility,and this has spawned the development of a sustainable company law approach centered on the internalizing external liabilities.The sustainable company law approach promotes the combination of mandatory regulation and arbitrary regulation,the transformation of the company’s short-term interests and long-term interests,and the integration of corporate social responsibility and corporate governance.It can be described as the"big master"of corporate social responsibility.However,the sustainable corporate law approach still gives enterprises greater autonomy,so there is also a criticism of"sustainable target whitening agent".Therefore,it is suggested to promote the realization of the sustainable company law approach of corporate social responsibility through the introduction of a broad-standard corporate law,reinterpretation of company’s interests and objectives,shareholders’responsibilities and reshaping of board’s obligations.