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完善企业社会责任法律规制的路径探究

Ways to Improve the Legal Regulations of Corporate Social Responsibility
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摘要 企业是兼具经济属性与社会属性的市场主体,随着超大型企业出现,企业具备了影响一国乃至全球政治、文化的能力,企业的社会权利范围的扩张意味着社会责任的加重。企业关涉的利益相关者众多,为了平衡各方权益,首先应当构建企业社会责任的法律体系,做到有法可依违法必究;其次应当在经营决策的董事会、监事会中加入利益相关人代表,实现企业内部的分权与制衡;最后,在尊重企业经营自主权的前提下,以政策引导、激励企业履行社会责任。 Enterprises are market entities with both economic and social attributes.With the emergence of super-large enterprises,enterprises can influence the politics and culture of a country and even the world.The expansion of the scope of corporate social rights means that social responsibility is aggravated.There are many stakeholders involved in an enterprise.To balance the rights and interests of all parties,a corporate social responsibility legal system should be established first,so that if there are laws,violations of the law must be investigated.Secondly,representatives of stakeholders should be included in the board of directors and board of supervisors for business decision-making.Finally,under the premise of respecting the autonomy of the enterprise's operation,the policy guides and encourages the enterprise to perform its social responsibilities.
作者 董梦晔 Dong Mengye(School of Continuing Education and Social Training,Anhui Business College of Vocational Technology,Wuhu Anhui 241002)
出处 《安徽商贸职业技术学院学报》 2021年第3期47-51,共5页 Journal of Anhui Business College
关键词 企业社会责任 法律 治理结构 利益相关人 Corporate social responsibility Law Governance structure Stakeholders
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