论我国公司社会责任的制度完善——兼论对欧盟国家公司社会责任实践的借鉴

公司社会责任是指公司对社会、环境和雇员、消费者、临近社区等利益相关者所承担的法律义务与道德义务。欧盟国家对公司社会责任争议不大,其公共政策的方方面面都在积极落实公司社会责任。我国新公司法第五条规定了公司的社会责任,该规定对立法和司法都是有指导意义的。我国应完善公司社会责任的强制性规范、任意性规范与倡导性规范,更要完善公司社会责任的道德建设。

The Practice of Corporate Social Accountability in EU and the Status Quo and Perfection of Legislation in China

Corporate social accountability refers to the legal and moral liability of corporations to society,environment,employees,consumers and nearby communities.In America,the argument on corporate social accountability is still going on.However,the States in America have made legislation on corporate social accountability one after another.There are few disputes in EU.The public policies in EU implement actively the principle of corporate social accountability from all aspects.The new Company Law in China prescri...