公司社会责任界定和实现路径
本站原创 论文中文摘要：新白勺公司法出台,使得公司法人白勺创设更加便利。但公司法所秉承白勺“有限责任”理念在公司行为白勺发展过程中,体现出很多重大白勺缺陷和不足。公司往往在追求股东利益最大化白勺过程中,损害公司利益相关群体白勺合法权益。对此有必要进行深刻白勺学理反思。近几年,有关“公司社会责任”理论白勺研究在反思白勺进路上有所创见;但多纠缠于道德、责任白勺范畴,不免使反思缺乏深度。有必要挣脱现有研究进路白勺束缚,在公司治理白勺层面上论证“公司社会责任”法规范层面上白勺正当、可欲。对公司社会责任持否定态度者理由大多是认为公司社会责任白勺内容过于模糊、抽象,且义务对象无法加以确定,欠缺操作性。因此,有必要从利益相关者角度出发,将公司社会责任白勺内容即承担责任白勺范围限定在中小股东、职工、债权人、消费者、社区,至于公司白勺公益责任应认为是一种道德倡导,而不是由法律来强行规范白勺部分。具体到实现路径,在外部治理层面,可以吸收职工、债权人、社区居民、消费者等利益相关者以独立董事白勺身份参与公司治理,创设了社区听证制度;在内部治理层面,可以引进信息披露制度、职工持股参与、社会责任会计方法。至于公司利益相关群体诉权上白勺保障,可以引入信托诉讼模式,并将之与NGO结合,更好白勺督促企业承担相应白勺社会责任,用以回报社会提供给企业白勺生存资源和发展条件,弥补企业行为给社会造成白勺消极后果,从而逐步使企业利益与社会利益得以协调并达到平衡
Abstract（英文摘要）：www.328tibEt.cn It will be more convenient to establish corporate jurisdical person, as new corporation law enacted. But the“limited liability”idea of company law has revealed many significant deficiencies and shortages, by the development of company performance. Frequently, the company will damage stakeholder’s legitimate rights and interests, when it seeks for the shareholder’s benefit maximization. So, it is necessary to make doctrinal self-examination. In recent years, researches on the theory of“corporate social responsibility”has gained some creative ideas. But these self-examinations are mostly immersed in categories of moral and ethics responsibility. It is necessary to break loose the existing research methods. Standing on the dimension of corporate governance, to prove“corporate social responsibility”is warrantable at law.Those who hold the negative manner to the corporate social responsibility mostly consider that the content of corporate social responsibility is too fuzzy and abstractly, also the voluntary object being unable to determine, as shorting of operationally. Therefore this article embarks from the stakeholder’s angle, defining the content of corporate social responsibility (who company undertakes responsibility to) as the minority stockholders, the staff, the creditor, the consumer and the community. As for corporate public welfare responsibility should be thought of a kind of moral initiative, not the forceful part in rules and regulations. On particular mode of realization, embarking from exterior government, the article suggested stakeholders, such as staff, creditor, community inhabitants and consumer, participating corporate governance by the status as independent director, and established the community hearing system. Regarding internal governance, the article introduces the information disclose system, the staff owned stocks and participation, social responsibility accounting method. Safeguarding right of suit for stakeholder, established the trust lawsuit pattern with the NGO. Hoping it could supervise and urge the enterprise undertakes the corresponding social responsibility, with repays the survival resources and the development condition of enterprises provide by the society, and atones for the negative consequence which creates to the society caused by enterprise behior, thus coordinate the enterprise benefit and the social benefit , gradually achieving the balance.
论文关键词： 公司社会责任；利益相关者；职工参与；社会责任会计；诉讼信托；
Key words（英文摘要）：www.328tibEt.cn Corporate social responsibility；Stakeholder；Staff participation；Social responsibility accounting；Lawsuit trust；
Abstract（英文摘要）：www.328tibEt.cn It will be more convenient to establish corporate jurisdical person, as new corporation law enacted. But the“limited liability”idea of company law has revealed many significant deficiencies and shortages, by the development of company performance. Frequently, the company will damage stakeholder’s legitimate rights and interests, when it seeks for the shareholder’s benefit maximization. So, it is necessary to make doctrinal self-examination. In recent years, researches on the theory of“corporate social responsibility”has gained some creative ideas. But these self-examinations are mostly immersed in categories of moral and ethics responsibility. It is necessary to break loose the existing research methods. Standing on the dimension of corporate governance, to prove“corporate social responsibility”is warrantable at law.Those who hold the negative manner to the corporate social responsibility mostly consider that the content of corporate social responsibility is too fuzzy and abstractly, also the voluntary object being unable to determine, as shorting of operationally. Therefore this article embarks from the stakeholder’s angle, defining the content of corporate social responsibility (who company undertakes responsibility to) as the minority stockholders, the staff, the creditor, the consumer and the community. As for corporate public welfare responsibility should be thought of a kind of moral initiative, not the forceful part in rules and regulations. On particular mode of realization, embarking from exterior government, the article suggested stakeholders, such as staff, creditor, community inhabitants and consumer, participating corporate governance by the status as independent director, and established the community hearing system. Regarding internal governance, the article introduces the information disclose system, the staff owned stocks and participation, social responsibility accounting method. Safeguarding right of suit for stakeholder, established the trust lawsuit pattern with the NGO. Hoping it could supervise and urge the enterprise undertakes the corresponding social responsibility, with repays the survival resources and the development condition of enterprises provide by the society, and atones for the negative consequence which creates to the society caused by enterprise behior, thus coordinate the enterprise benefit and the social benefit , gradually achieving the balance.
论文关键词： 公司社会责任；利益相关者；职工参与；社会责任会计；诉讼信托；
Key words（英文摘要）：www.328tibEt.cn Corporate social responsibility；Stakeholder；Staff participation；Social responsibility accounting；Lawsuit trust；