公司社会责任视野下地董事义务研究.docx

《公司法》在董事义务设定上，并没有彰显公司董事对非股东利害关系人负责的考量， 这对公司社会责任的落实将产生不利的影响。 第三部分 国外体现公司社会责任理念的董事义务理论、立法与实践及其对我国的启示——以美国为例。该部分选择公司社会责任理论和立法最为发达的美国的相关立法和实践为分析样本，考察了其基于公司社会责任理论而对公司董事义务做出的立法规定及司法实践，并从中发掘出若干启示。本部分的研究发现，在公司社会责任的视野下，美国公司董事的角色发生了一定程度的转变；这种转变一方面是公司社会责任理论促成的结果，另一方面也有助于公司社会责任的落实。我国需以公司社会责任为导向，调整公司董事义务体系，以此强化公司社会责任。 第四部分 公司社会责任视野下董事义务体系的完善。本部分针对我国公司董事义务体系存在的问题，参酌美国等旨在落实公司社会责任的公司董事义务体系建构经验，提出了保证和促进公司董事践行公司社会责任的一些建议。 关键词：公司社会责任；董事义务；利益相关者；公司法 2 Abstract The theory of corporate social responsibility was formed in the US in the 1920s-1930s. Not only this theory presents the challenge to the traditional role of corporate, but also set new standard to the directors duty. As a result of such reason, there has been more intense argument about the theory of corporate social responsibility. The supporters are intensely argue with the opponents on the faction “Director is only should serve for the shareholders benefit, or may should consider other non-shareholders benefit”. Although so far, the scholars have not reached completely agreement on this question. But as the corporate is bent solely on profit create many serious social problems and the fashionable of the stakeholder theory, the sounds of academic that the corporate should undertake the social responsibility was gradually occupied the mainstream position. Even more importantly, most countrys legislations and judicial practices start to approve the corporate social responsibility behavior, permit or request the director to consider the non-shareholders rights and interests. However, how to design the directors duty system under the vision of corporate social responsibility? How to through design legal regimes to urge and guarantee the director balance the conflicts of interest between the shareholder and non-shareholder? This is still a difficult problem which various countries face. This article attempts reply these above difficult problems. The article elaborated from the theory of corporate social responsibility and director