公司社会责任法治化分析-法学专业论文.docx

I I 摘 要 公司社会责任是指公司在追求自身营利目标之外为维护和增进社会公共利 益对股东这一利益群体以外的、与公司发生各种联系的其他利益相关者负有的责 任。倘若公司一味地以一己利益为存续的根本，而置由此带来的诸多社会问题， 如职工、消费者等利益相关者利益受损、环境污染生态失衡日趋严重而不顾，是 不符合社会正义的。最初这种公司社会责任是体现于人们的伦理道德层面的认识 之中，而公司社会责任相关理论与实践从肇始至今都体现为道德责任向法律责任 的过渡，不仅有法律制度上的推进，也有法实践中的发展，这一过程为公司社会 责任的法治化进程，国内外的相关实践都证明了这一点。就我国而言，新颁布的 公司法对公司社会责任作了原则性的规定，但这只是公司社会责任法治化的开 始，需要对国外立法和司法实践进行评析和借鉴。美国的利益相关者条款与州立 立法体例中可行性强的法律规范、欧盟国家的职工代表制度等都对我国公司社会 责任法治化的推行有着一定的参考价值。公司社会责任的在法律上的准确定位、 整合法律资源能从立法的角度为公司社会责任的法治化提供有力的支撑，而从公 司利益相关者的权益出发落实公司社会责任保障制度以及完善救济途径都是进 一步推行公司社会责任法治化的必要选择。因此，我国公司社会责任的法治化应 为公司承担社会责任提供了法律上的支持。无论是公司法还是其它有关法律，都 应从不同角度、不同程度对公司社会责任进行规定，约束并激励公司完成其“社 会职能”，即实现包括股东在内的所有利益相关者的利益最大化，从而维护和增 进社会整体利益。 关键词：公司社会责任； 法治化； 公司法； 利益相关者 II II Abstract Corporate social responsibility is refers to the responsibility for stakeholders who are with variety relations to the corporate besides the shareholders, aiming at not only pursuing shareholders’ own profit but also maintaining and promoting social and public interests. It can not conform to social justice if the corporate indulge in realizing their own interests for the survival as the fundamental factor, and disregarding the a host of social problems which it brings, such as interests of employees, consumers and other stakeholders getting damaged, environmental pollution and ecological imbalance which are being serious day by day. At first corporate social responsibility are reflected in peoples awareness of ethical and moral level, and the theory and practice has been manifested that it was transiting from moral responsibility to the legal responsibility since the inchoation of it. It represents not only in the advancement of legal system but also the development of the practice of law, this process is the one of corporate social responsibility ruled by law which has testified by the relevant domestic and international practice. As far as our country to be concerned, even New Corporation Law of China on corporate has stated principled stipulation over corporate social