基于经济法视角论加强企业社会责任的实施路径

Study on the Path of Strengthening Corporate Social Responsibility(CSR)Fulfillment under the Perspective of Economic Law

近年来,社会责任履行情况对于企业发展所产生的影响日益显著。政府、消费者、社区等不同利益相关者对于企业履行社会责任提出了更高的期望和要求。如何有效提升企业履责能力、构建完善的与社会责任履行相关的信息披露体系,成为摆在企业发展道路中的重要议题。本文基于经济法视角,对企业社会责任履行现状进行概括,结合实际案例,分别从立法层面和企业层面探讨了加强企业社会责任的实施路径,并提出构建完善合理的法律体系、强化企业社会责任等具体政策建议。

In recent years,the impact of CSR fulfillment on corporate development has become increasingly significant.Stakeholders such as government,consumers and communities have raised higher expectations and demands on CSR fulfillment.Hence,effectively enhancing the ability of fulfilling CSR and building a perfect information disclosure system stand out as two important issues.To this end,this paper summarizes the current status of CSR fulfillment under the perspective of economic law,elaborates the path of strengthening CSR fulfillment from the aspects of legislation and enterprise itself respectively,and puts forward specific suggestions such as building a perfect and reasonable legal system.