我国公司社会责任现状分析

Analysis of Corporate Social Responsibility in China

公司社会责任理论肇始于20世纪的美国,该理论区别于传统公司理念,主张公司在确保股东利润最大化的同时,亦须考虑并实现好社会的利益,特别是公司非股东利益相关者的利益。从公司社会责任理论基础出发,通过对这一理念的性质、特征进行分析,结合我国的公司社会责任立法现状与不足,提出完善我国公司社会责任制度相关立法对策。

Theory of corporate social responsibility began in the 20th century, the United States, the theory is different from the traditional corporate philosophy advocated the company to ensure maximum profits for shareholders, while also required to consider and realize the interests of society, especially the company’s non-shareholder. This paper theoretical foundation of corporate social responsibility from the start, by the nature of the idea, feature analysis, combined with our Corporate Social Responsibility Legislation and lack of corporate social responsibility in China put forward a sound system of the relevant legislative responses.