浅论公司社会责任的地位

The Status of Corporate Social Responsibility

公司社会责任理论的产生是对传统公司囿于其营利性所导致的弊端进行反思的结果。对于对公司社会责任是否应当就其整体赋予独立的法律地位,学理上有不同的观点。我国公司社会责任的地位主要应当体现在学理和道德层面,而不应概括的反映在公司法律中。此外,相对于公司的营利性目标,它应当是补充和辅助性的。

The theory of corporate social responsibility results from various disadvantages of the troditional corporations unique purpose to seek profit. There exist different viewpoints concerning the status of corporate social responsibility. In China, corporate social responsibility can be used as a concept only in academic and moral field. It should not be generally prescribed in the Company Law. In addition, seeking profit is still the primary task of a company and the social responsibility remains secondary.