【作者】 周林彬； 何朝丹；

【机构】 中山大学法学院； 中山大学岭南学院；

【摘要】 本文以法律的强制约束力为界将企业社会责任划分为法律强制约束内的社会责任和"超越法律"的企业社会责任。本文认为"超越法律"的企业社会责任是企业对那些超出法律义务规定的符合社会价值和期望的责任的承担,是我们研究企业社会责任法律实施机制新的重要课题。而"超越法律"的企业社会责任的法律调整其性质实为软法,它主要通过将社会价值和责任目标内化于企业的商业行为和治理结构之中,以实现企业的"自我管制",通过充分认识和保护利益相关者的实质性和程序性权利,提高他们的谈判抗衡力量以实现市场的自发对抗,并以声誉机制和非政府组织的作用为企业社会责任法律实施机制的补充。更多还原

【Abstract】 In this paper corporate social responsibility is divided into CSR within law compulsion restriction and CSR beyond the law accountability.As a new important academic thesis,the CSR"beyond the law"focuses on corporate responsibility more than law requires but accord with social value and expectation.The law of regulation CSR"beyond the law"belongs to soft law,it puts social value and responsibility object in place internal governance structures and management practices to realize corporate self-regulation.At the same time,law should fully recognize and protect substantive and procedural rights of stakeholders,and improve their negotiation power to implement market spontaneity counteract and balance.Moreover,reputation mechanism and the function of NGO may be important supplement to perform corporate social responsibility.更多还原