商法视阈下的企业社会责任探究

Research on Corporate Social Responsibility from the Perspective of Commercial Law

商法是以商人为主要调整对象、以规定商人的资格和地位作为根本任务的一套法律。它在尊重企业营商自由的同时也强调企业的社会主体责任,因此,我们理应沿用商法逻辑去探索企业社会责任的完善路径,以相关法律制度的不断完善来有效减少与防范企业为追逐经济利益而损害社会利益的现象发生。文章先从概念本身、责任范畴以及企业法人三个角度阐释了企业社会责任的内涵;接着对商法视阈下的企业社会责任规定进行了介绍;最后,在阐明企业社会责任规制强化动因的基础上进一步提出了贯彻立法原则、注重多法衔接、提升品牌形象以及强化协会监管与社会监督四条完善策略。

Commercial law is a set of laws with businessmen as the main adjustment object and stipulating the qualifi cations and status of businessmen as the fundamental task.While respecting the freedom of business operations,it also emphasizes the corporate social responsibility.Therefore,we should follow the logic of commercial law to explore the path of perfecting corporate social responsibility,and use the continuous improvement of relevant legal systems to effectively reduce and prevent the phenomenon of enterprises damaging social interests in pursuit of economic interests.This paper fi rst explains the connotation of corporate social responsibility from three aspects:concept,responsibility category and corporate legal person.Then it introduces the corporate social responsibility from the perspective of commercial law.Finally,on the basis of clarifying the motivation of strengthening corporate social responsibility regulation,the paper further puts forward four perfect strategies:implementing the legislative principles,paying attention to the convergence of multiple laws,enhancing the brand image,and strengthening the association supervision and social supervision.