我国公司社会责任立法完善新探

Research into the Perfection of Legislation of Corporate Social Responsibility in China

从功能论角度出发,企业社会责任不仅能够解决因市场失灵而无法解决的社会问题,也有助于国家社会治理目标的实现。2019年底在世界范围内相继发生的冠状病毒疫情危机而带来的防治挑战,对各个国家所属企业提出了更高的社会责任要求。从现代经济社会发展特点和企业在社会发展中的作用来看,企业社会责任不纳入法治化轨道,企业对社会经济发展和人类福祉的推动预期可能会走向反面。中国企业社会责任立法有其特殊国情,国有控股企业以及国有独资企业的存在、国家社会保障相对落后、国家在经济社会建设中对企业的特别要求等,都要求我们在进行企业社会责任立法时既要有比较法的借鉴,同时也要考虑本土特殊性。此次公司法修改要完善公司社会责任立法,选择符合中国国情的公司社会责任可实施的法治路径,要综合考量企业社会责任的道德维度、法律维度、人权维度和公共维度,顺应社会回应型立法的发展特点,构建强制性规范和激励性规范相得益彰的科学规范体系。

In the functional approach,corporate social responsibility not only resolves the social problems that fail to be solved due to market failure,but is conducive to the realization of national goal of social gover‐nance as well.At the end of 2019,the coronavirus pandemic that successively broke out across the world caused the prevention and control challenges,which have posted higher requirements for social responsibilities of state-owned-corporates in various countries.Considering the features of modern economic and social development and the roles of corporates in social development,corporates might make negative effects on the social and economic development and the improvement of human welfare if corporate social responsibility is not included in the field of legal regulations.For the legislation of corporate social responsibility in China,the particular national conditions must be considered,such as the existence of state-owned holding enterprises and wholly state-owned enterprises,the relative lack of national social security,and the special requirements of the state for enterprises in the economic and social construction.Therefore,the legislation of corporation social responsibility should not only draw experience from the comparative law,but also consider the local particularities.At present,the revision of company law should involve improving the legislation of corporate social responsibility,and choosing the legislative approach ensuring that corporate social responsibility accords with the essential conditions in China and is feasible.Meantime,it is suggested to comprehensively consider the moral,legal,human rights and public dimensions of corporate social responsibility,conforming to the developmental characteristics of social responsive legislation while building a scientific normative system with the complementation of mandatory norms and incentive norms.