企业社会责任国际标准的法律性质与适用——基于外资企业社会责任承担的视角

发布时间：2018-04-01 03:10

本文选题：企业社会责任　切入点：国际标准　出处：《江西社会科学》2010年12期

【摘要】：公正适度地适用企业社会责任国际标准符合和谐社会主流价值观,但目前企业社会责任国际标准并非条约,仅相当于国际惯例。跨国公司内部按照同一标准履行社会责任具有合理性,在各国标准不一尤其是东道国标准缺失的情况下,企业社会责任国际标准可以成为判断跨国公司所属的外资企业是否履行社会责任的依据。《公司法》第5条首次在法律中明确了企业的社会责任主体地位,但并未明确责任内容。鉴于标准与法律的良好关系应当体现在法律对标准的引用或纳入,外资企业按照国际标准承担社会责任需要在法律中有可据以适用的规定。对此,《进出口商品检验法》有关法定检验标准的规定值得借鉴。在符合合理性标准的前提下,"可以参照"国际标准责成外资企业承担社会责任。
[Abstract]:The fair and moderate application of the international standards of corporate social responsibility conforms to the mainstream values of a harmonious society, but at present the international standards of corporate social responsibility are not treaties. It is only equivalent to international practice... it is reasonable for transnational corporations to carry out their social responsibility according to the same standards, especially in the absence of standards in host countries, The international standards of corporate social responsibility can be used as the basis for judging whether foreign-funded enterprises belonging to multinational corporations fulfill their social responsibilities. Article 5 of the Company Law defines the status of corporate social responsibility as the main body of corporate social responsibility in the law for the first time. Since the good relationship between the standard and the law should be reflected in the reference or incorporation of the standard by the law, Foreign-funded enterprises to assume social responsibility in accordance with international standards need to have applicable provisions in the law. For this, the relevant legal inspection standards of the Import and Export Commodity Inspection Law should be used for reference. To raise, "may refer to" the international standard obligates the foreign capital enterprise to bear the social responsibility.
【作者单位】：南京大学法学院;
【基金】：国家社科基金项目“经济、社会和文化权利的法理学研究”(项目编号:08BFX005) 江苏省法学会研究课题“消费者权益保护中强制性标准的法律效力探讨”(课题编号:SFH2009B10)的阶段性成果
【分类号】：D912.29;F270;F121.25

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