公司社会责任之法理探析

发布时间：2018-05-27 09:31

本文选题：公司 + 社会责任　；参考：《河北大学》2011年硕士论文

【摘要】：公司社会责任的研究始于美国。国外学者对公司社会责任的定义可谓众说纷纭。有的赞成公司社会责任说,有的反对。我国学术界对公司承担社会责任已基本达成共识。公司社会责任实际上是公司所负担的义务,即公司及其控制者对非股东利益相关者承担的义务,但这并不否认公司的营利性目标。公司社会责任与法的基本价值:正义、效率、秩序等相互促进,相辅相成。公司社会责任与社会正义观念相契合,其所体现的正义精神表现为:平等对待任何资本;承认并尊重人的主体性;重视社会成员的共同发展等诸方面。公司社会责任还可以有效地调动参与者的积极性,有利地促进经济活动和实现“投入少,产出多”的效率目标。再者,公司社会责任还有利于各种利益主体秩序和有序的商事秩序的建立。公司社会责任有着广泛的法理学基础。实用主义法学和现实主义法学提倡法律对社会利益的分配,并注重协调各种利益关系。这恰被公司社会责任学说所吸纳,主张公司在追逐经济利益的同时,兼顾社会责任。基于法经济学的启示,公司从事任何行为,即便在遵守法律过程中,它也会考虑成本与收益的变化,并据此来决定是否承担社会责任。社会法理论中关于弱势群体保护思想、道德法律化理论以及社会分配中的社会正义学说等为公司社会责任提供了重要的思想和理论基础。本人认为在公司法中可将公司社会责任作为一般条款来适用。公司社会责任作为一般条款,在实践中,司法裁判者可通过法律解释和日常的价值判断将一般性条款具体化,增强其适用性。还可将公司法第5条的规定与诚实信用、公序良俗以及权利禁止滥用诸私法原则相结合。通过考察不难发现公司社会责任条款似乎囊括了公司法、消费者权益保护法、产品质量法、劳动与社会保障法、竞争法、税法、环境保护法等一系列相关法律领域。因此,我们还可以将公司社会责任条款放置于整个法律体系中通过运用体系解释方法来推动公司社会责任由理论变为活生生的法律实践。最后,本文提倡公司社会责任条款应该作为裁判规范加以适用并提出增强公司社会责任条款可裁判性的方法:某些规定可以通过其他法律部门的强制性条款加以具体化;公司通过对外发布社会责任报告的形式明确其社会责任;《公司法》第5条仍然视为一般条款,在涉及公司社会责任的具体个案中,可以借助司法裁判者的自由裁量权来发挥公司社会责任条款的裁判功能。
[Abstract]:The study of corporate social responsibility began in the United States. There are different opinions about the definition of corporate social responsibility by foreign scholars. Some are in favor of corporate social responsibility and some are against it. The academic circles of our country have reached a consensus on corporate social responsibility. Corporate social responsibility (CSR) is actually the obligation of the company and its controller to the non-shareholder stakeholders, but this does not deny the profit goal of the company. Corporate social responsibility and the basic value of law: justice, efficiency, order and so on mutually promote and complement each other. Corporate social responsibility coincides with the concept of social justice, which embodies the spirit of justice in the following aspects: equal treatment of any capital, recognition and respect for human subjectivity, and emphasis on the common development of social members. Corporate social responsibility can also effectively mobilize the enthusiasm of participants, promote economic activities and achieve the efficiency goal of "less input and more output". Furthermore, corporate social responsibility is also conducive to the establishment of various interest subjects and orderly commercial order. Corporate social responsibility has a broad jurisprudence foundation. Pragmatist jurisprudence and realistic jurisprudence advocate the distribution of social interests by law and pay attention to coordinating various interests. This is absorbed by the theory of corporate social responsibility, advocating that companies pursue economic interests while taking into account social responsibility. Based on the revelation of law and economics, the company is engaged in any behavior, even in the process of complying with the law, it will consider the change of cost and benefit, and decide whether to bear social responsibility or not. The theory of social law about the protection of vulnerable groups, the theory of moral legalization and the theory of social justice in social distribution provide an important ideological and theoretical basis for corporate social responsibility. In my opinion, corporate social responsibility can be applied as a general clause in company law. Corporate social responsibility (CSR) is a general clause. In practice, judicial adjudicators can concretize general terms and enhance their applicability through legal interpretation and daily value judgment. We can also combine the provisions of Article 5 of the Company Law with the principles of good faith, public order and good custom, and the right to prohibit the abuse of private law. It is not difficult to find that the articles of corporate social responsibility include a series of related legal fields, such as company law, consumer rights protection law, product quality law, labor and social security law, competition law, tax law, environmental protection law and so on. Therefore, we can also put the corporate social responsibility clause in the whole legal system to promote corporate social responsibility from theory to living legal practice by means of system interpretation. Finally, this paper advocates that the corporate social responsibility clause should be applied as a standard of adjudication and puts forward ways to enhance the justiciability of the corporate social responsibility clause: some provisions can be specified by the mandatory provisions of other legal departments; A company clarifies its social responsibility by issuing a social responsibility report to the public. Article 5 of the Company Law is still regarded as a general provision, in specific cases involving corporate social responsibility, The judgment function of corporate social responsibility clause can be brought into play by the discretion of the judicial adjudicator.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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