公司社会责任之现实困境与未来展望

The Current Dilemma and Future Prospects of Corporate Social Responsibility

公司社会责任之所以在理论与实践层面均引发较大争议,是由于其打破了传统的公司理论,即公司只对股东负责、以营利性为本质属性。公司社会责任要求企业除了关注股东的经济利益以外,还要关注职工、消费者、债权人、生态环境保护、就业、社会弱者等其他利益相关者和社会公共利益。加快促进企业履行社会责任是习近平法治思想和经济思想的重要组成部分,是以人民为中心的发展思想和新发展理念的重要体现,是促进高质量发展、实现社会公平正义和全体人民共同富裕的必然要求。为更好落实党的十八届四中全会提出的“加快企业社会责任立法”要求,《公司法》修改应该关注公司社会责任在我国面临的如下现实困境:具体含义模糊不清;多为宣示性条款,实践中缺乏可操作性;未区分不同的公司类型,缺少针对性;体系逻辑不明,整体规定繁杂散乱。未来,应当明确界定公司社会责任的规范意涵、增加公司社会责任的制度供给、区分不同公司类型并予以差异化立法对待、系统梳理公司社会责任体系并出台相应指导性文件,以此助力我国公司社会责任法律制度的完善和市场经济的可持续发展。

The reason why corporate social responsibility has caused significant controversy in both theoretical and practical aspects is because it breaks the traditional company theory,that is,companies are only responsible to shareholders and have profitability as their essential attribute.Corporate social responsibility requires companies to not only pay attention to the economic interests of shareholders,but also to other stakeholders and public interests such as employees,consumers,creditors,ecological environment protection,employment,and the weak in society.In order to better implement the requirement of"accelerating the legislation of corporate social responsibility"proposed by the Fourth Plenary Session of the 18th Central Committee of the Communist Party of China,the revision of the Company Law should pay attention to the following practical difficulties faced by corporate social responsibility in China:the specific meaning is unclear;Most of them are declarative clauses,lacking operability in practice;Not distinguishing different types of companies and lacking specificity;The system logic is unclear,and the overall regulations are complex and scattered.In the future,it is necessary to clearly define the normative meaning of corporate social responsibility,increase the institutional supply of corporate social responsibility,distinguish different types of companies and provide differentiated legislative treatment,systematically sort out the corporate social responsibility system and issue corresponding guiding documents,in order to assist in the improvement of China's corporate social responsibility legal system and the sustainable development of the market economy.