公司社会责任

【作者】 王旭东；

【导师】 王德山；

【作者基本信息】 首都经济贸易大学 ， 经济法， 2008， 硕士

【摘要】 与传统的公司理念不同,公司社会责任理论主张公司的目标在确保股东利润最大化的同时,也实现公司非股东利益相关者利益的最大化。同任何其他挑战传统的思想一样,公司社会责任一提出就伴随着争论。无论是反对者还是倡导者,都程度不同的面临着一些棘手的问题:公司社会责任的正当性究竟体现在什么地方?如何保障公司社会责任付诸落实?此等问题,都没有真正做出令人信服的解释,仍是一个尚有着探讨必要的法律课题。本文通过对公司社会责任的研究,因应公司社会责任理念在公司法律制度上引申出的法律新课题,提出完善中国公司法相关制度的立法建议以强化公司社会责任。文章内容主要分为三大部分:第一部分主要介绍了公司社会责任的缘起、践行及启示,以此提出本文所论及的问题。第二部分探求了公司承担社会责任的理论依据:主要从利益相关者理论以及社会利益理论等不同侧面来阐明公司社会责任存在的合理性。本部分同时提出了公司社会责任的内涵,将“公司社会责任”界定为“公司在追求股东利益最大化的同时,对公司其他利益相关者及社会所承担的义务”。简要介绍了公司社会责任的内容,包括对公司员工、消费者、债权人、环境保护、社区以及公益活动的社会责任。第三部分是本文的重点,结合我国目前公司社会责任的立法现状,就我国公司如何实施社会责任的实现提出了自己的主张。更多还原

【Abstract】 Different from traditional company idea, corporate social responsibility theory maintains that goal of the company is: while guaranteeing stockholders maximizes profit, the company realizes the maximization of non-stockholders’ welfare too. Challenging with any other traditional though the same, corporate social responsibility has been on proportion accompany someone with dispute. Regardless of the opposition person or advocate of proportion, corporate social responsibility all the degree is facing the problem that some is thorny differently. Where does corporate social responsibility reflect properly on earth? How to ensure corporate social responsibility to put into implementing? These questions have not really made the convincing explanation. It still has essential legal subjects to probe.This thesis puts forward the legislative suggestion of perfecting the relevant system of company law of our country through the study on corporate social responsibility. The content of the paper is divided into three major parts altogether.Chapter one introduces the origin of corporate social responsibility theory and carries and evaluation. From this, this article put forward the essences of the problem.In chapter two the paper seeks the theoretical foundation of corporate social responsibility. It describes the necessity and rationality of the existence of corporate social responsibility from different aspects including the teories of social interests and theories of the stakeholders and so on. And the meantime, chapter two proposes the intension of corporate social responsibility, namely, it means the company should undertake the obligation to safeguard and promote social interests while seeking rationalize company’s profit. The chapter also introduces briefly the contents of corporate social responsibility, particularly the social responsibilities of employees, customers, creditors, environment, community and public service activities.Chapter three is the focal point of this paper. Combined with Chinese present legislative situation, the paper puts forward its own opinion on how to fulfill corporate social responsibility in our companies.更多还原