我国企业社会责任法律化的必要性研究——基于企业社会责任与公司风险承担实证分析

An Study on the Necessity of Legalization of Corporate Social Responsibility in China——An Empirical Analysis Based on Corporate Social Responsibility and Firm Risk Taking

经济全球化的发展使得企业社会责任概念深入人心,在人人呼吁企业承担社会责任的今天,我们不禁思考企业承担社会责任真的可以带来社会所预期的正面效果吗?关于是否需要推进企业社会责任法律化的问题,本文先是将国内外企业社会责任法律化的发展状况进行对比得出我国社会责任法律化发展还很不完善的结论;接着以宏观视角阐述了推进我国企业社会责任法律化的必要性;然后立足中国具体实际,重点从微观层面企业社会责任与公司风险承担关系的研究出发,探讨了企业社会责任法律化的问题。研究结果显示,在中国企业社会责任的发展状况并不像大家所期望的那样尽善尽美,相反更多地是作为企业管理层牺牲股东、利益相关者、社会利益和价值,掩盖失德行为和决策失误的自利工具。最后,本文从宏观和微观两个视角出发,得出了法律规制对我国企业社会责任十分必要的结论。

The development of economic globalization brings the concept of undertaking corporate social responsibility to more and more people. Living in a life of everyone calling for corporate social responsibility,we can't help thinking about whether undertaking corporate social responsibility can truly create expected positive results? In regard to the question whether it is indispensible to promote legalization of corporate social responsibility,the text firstly compared the development situation of domestic CSR legalization with the foreign one and concluded that the legalization of corporate social responsibility in China is not that pleasing and perfect. Then the text explained why it is so necessary that China should promote and further consummate the legalization of corporate social responsibility from macroscopic perspective. And the most critical and creative part of the paper is that it discussed the legalization of corporate social responsibility by focusing on the microcosmic perspective of the relationship between corporate social responsibility and firm risk taking activity.The empirical research shows that the development of corporate social responsibility is not as satisfactory as people expected. On the contrary,corporate social responsibility in China is widely used as tools by managers to conceal their self-interest misconducts and decision-making errors,while at the expense of shareholders and stakeholders. Finally,From both macroscopic and microscopic perspectives,this paper drew the conclusion that in our country the legalization of corporate social responsibility is of great importance.