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跨国公司社会责任承担机制研究

发布时间:2018-07-15 16:31
【摘要】:全球化扩大了跨国公司在世界经济方面的影响,同时社会对企业的期待值不断升高,希望大企业能承担更多的责任。这些责任不仅表现在维护劳动者和消费者的权利,还表现在做到维护东道国环境资源的可持续利用等一系列方面。公司社会责任相关问题在理论界和实践界的争论由来已久,二十世纪八十年代以来相关问题一直是大家关心的热点问题。“利益相关者”理论和“公司公民”理论让跨国公司社会责任的研究更有章可循,提供了最基本的理论支持;跨国公司在经济上的重要地位也使得对其进行约束十分必要:首先承担社会责任有利于跨国公司的发展,其次可以增强东道国的经济安全,再次有利于劳动者和消费者权益的保护,第四可以引导跨国公司珍惜保护东道国的环境与资源。 跨国公司社会责任的核心内容表现在人权、劳工、环境、反腐败、公益等许多方面。相关的国际法规范从不同角度对跨国公司社会责任进行了规范,有的侧重于强调社会责任外延的周延,有的侧重于社会责任某一方面的具体规范。这些国际法规范有国际条约也有不具有强制执行力的“软法”,分为三类:政府间签署的国际法规范体系、跨国公司主动适用的具有软约束力的直接规范和非政府间国际组织的规范。在国内法渊源上,通过分析对于公司社会责任规定最为完善的美国法和英国法,找到我国法律法规在公司社会责任方面的不足。 跨国公司社会责任的落脚点在于如何完善目前的承担机制。分析跨国公司承担社会责任的自愿性障碍给予跨国公司社会责任承担机制一个新的规范视角。在国际法层面上,“软法”可以试探不同国家对待跨国公司社会责任的态度和接受程度,为制定“硬法”做准备。在条件成熟时,参考国际证监会组织IOSCO的做法制定国际条约,然后通过条约下国家间的双边或多边备忘录的签署,在国内法层面对跨国公司社会责任的监管制度制定统一的标准。在国内法渊源上,中国可以通过不同的法律法规之间的功能互补实现对跨国公司社会责任的全面约束,整合整个法制资源完善对跨国公司社会责任的监管,针对公司社会责任的内容在多种法律部门从原则到具体规范做出详细的规定。指导跨国公司承担社会责任的实践,规范对跨国公司违反相关法律法规的监督和惩罚。另一方面,国家通过行政手段制定社会责任的标准体系,鼓励跨国公司社会责任自律组织的建立和运行,落实法律法规中所规定的有关跨国公司社会责任的各项规定,引导跨国公司更好的承担社会责任。
[Abstract]:Globalization has expanded the impact of transnational corporations on the world economy, while the social expectations for enterprises have been rising, hoping that large enterprises will take on more responsibilities. These responsibilities are manifested not only in safeguarding the rights of workers and consumers, but also in maintaining the sustainable use of environmental resources in host countries. The issues related to corporate social responsibility (CSR) have been debated for a long time in the field of theory and practice. The theory of "stakeholder" and "corporate citizen" makes the research of transnational corporations' social responsibility more regular and provides the most basic theoretical support. The important position of transnational corporations in the economy also makes it necessary to restrain them: first, social responsibility is good for the development of transnational corporations, and secondly, it can enhance the economic security of host countries. Thirdly, it is beneficial to the protection of workers' and consumers' rights and interests. Fourth, it can guide multinational companies to cherish and protect the environment and resources of the host country. The core contents of transnational corporations' social responsibility are human rights, labor, environment, anti-corruption, public welfare and so on. The relevant norms of international law regulate the social responsibility of transnational corporations from different angles, some of which emphasize the extension of social responsibility, and others focus on the specific norms of a certain aspect of social responsibility. These norms of international law are either international treaties or "soft law" that are not enforceable and fall into three categories: a system of norms of international law signed between governments, Direct soft-binding norms applied by multinational corporations and norms of non-governmental international organizations. In the source of domestic law, through the analysis of the most perfect regulation of corporate social responsibility, American law and English law, to find out our laws and regulations in terms of corporate social responsibility deficiencies. The social responsibility of multinational corporations lies in how to perfect the present undertaking mechanism. The analysis of voluntary barriers to the social responsibility of transnational corporations gives them a new normative perspective. In the aspect of international law, "soft law" can test the attitude and acceptance of different countries towards transnational corporations' social responsibility and prepare for the formulation of "hard law". When conditions are ripe, draw on the practice of IOSCO of the International Organization of Securities and Futures Commissions to develop international treaties, which are then signed through bilateral or multilateral memorandums of understanding between States under the treaties, At the level of domestic law, the supervision system of transnational corporations' social responsibility should be unified. In terms of the origin of domestic law, China can realize the comprehensive restriction on the social responsibility of transnational corporations by complementing the functions of different laws and regulations, and integrate the whole legal resources to perfect the supervision of the social responsibility of transnational corporations. The content of corporate social responsibility in a variety of legal departments from principles to specific norms to make detailed provisions. To guide the practice of multinational corporations to assume social responsibility and to regulate the supervision and punishment of transnational corporations violating relevant laws and regulations. On the other hand, the state, through administrative means, formulates a standard system of social responsibility, encourages the establishment and operation of self-regulatory organizations for transnational corporations' social responsibility, and implements the provisions on the social responsibility of transnational corporations as stipulated in laws and regulations. To guide multinational companies to better assume social responsibility.
【学位授予单位】:中国海洋大学
【学位级别】:硕士
【学位授予年份】:2011
【分类号】:D90

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