试论公司社会责任的法律规范及其履行

发布时间：2018-03-21 17:17

本文选题：公司社会责任　切入点：法律规范化　出处：《中国政法大学》2007年硕士论文　论文类型：学位论文

【摘要】： 2006年1月1日，新《公司法》施行，其中第五条规定：“公司从事经营活动，必须遵守法律、行政法规，遵守社会公德、商业道德，诚实守信，接受政府和社会公众的监督，承担社会责任。”以一般条款的方式规定了公司社会责任，顺应了国际上对公司的要求和标准。自美国学者谢尔顿首先提出公司社会责任，随着公司的日益规模化、巨大化，公司社会责任也处于不断的发展之中，欧美国家因此纷纷对公司提出了新的要求。公司的设立不仅是为了实现股东利益的最大化，还需要平衡公司员工、债权人、消费者等利益相关者以及公司存在的自然生态环境的关系。公司承担社会责任是一种必然趋势，但在我国无论是新《公司法》还是其他法律法规均没有明确公司社会责任的内容和标准，，这不利于公司社会责任在我国的法律规范及履行。本文在把握了公司社会责任的演进脉络的基础上对公司社会责任进行法律界定，指出公司社会责任是公司为了满足股东以外的利益相关者受法律或道德保护和支持的利益，应当为或不应当为一定行为。本文对公司社会责任的概念作了法律界定，探讨了公司社会责任内容。同时对国外的实施机制进行分析，为我国从法律上对公司社会责任进行规制提供借鉴，提出应完善立法。最后，提出了公司社会责任的保障措施。论文共分四章第一章公司社会责任的法律界定引述各国学者和国际组织所下的定义，对公司社会责任的概念进行法律界定。第二章公司社会责任的内容介绍了公司承担社会责任的理论依据，以及公司社会责任的范围。在此基础上探讨公司社会责任的层次。第三章我国公司社会责任的法律规范化分析国外的实施机制，总述我国的立法现状和行业规范及民间组织的实践，找出问题，完善立法。提出充实公司法中公司社会责任的内涵和完善《劳动法》等相关法律法规的建设。第四章公司社会责任的保障措施在现有的法律框架下，分析促进公司履行社会责任的方式，包括以法律制裁的方式强制履行和以倡导方式或鼓励政策督促履行。同时，提出公司社会责任履行的保障措施。例如，内部强化监事会的职能作用和外部政府、行业性组织进行管理与引导性政策。
[Abstract]:On January 1, 2006, the New Company Law came into effect, Article 5 of which stipulates: "A company engaged in business activities must abide by the laws, administrative regulations, social morality, business ethics, honesty and trustworthiness, and accept the supervision of the government and the public." Social responsibility... "Corporate social responsibility has been stipulated in the form of general terms and has complied with international requirements and standards for companies. Since the American scholar Sheldon first proposed corporate social responsibility, with the increasing scale of the company, it has become huge." Corporate social responsibility is also in the process of continuous development. As a result, European and American countries have put forward new requirements to the company. The company was established not only to maximize the interests of shareholders, but also to balance the employees and creditors of the company. The relationship between consumers and other stakeholders as well as the natural ecological environment of the company. It is an inevitable trend for the company to assume social responsibility. However, in our country, neither the new Company Law nor other laws and regulations have clear content and standard of corporate social responsibility, which is not conducive to the legal norms and performance of corporate social responsibility in our country. On the basis of grasping the evolution of corporate social responsibility, this paper defines corporate social responsibility by law, and points out that corporate social responsibility is the legal or moral protection and support of corporate social responsibility in order to satisfy the interests of stakeholders other than shareholders. This paper defines the concept of corporate social responsibility, discusses the content of corporate social responsibility, and analyzes the implementation mechanism of foreign countries. It provides a reference for our country to regulate the corporate social responsibility from the legal point of view, and puts forward that we should perfect the legislation. Finally, it puts forward the safeguard measures of the corporate social responsibility. The thesis is divided into four chapters. Chapter I legal definition of Corporate Social responsibility. The concept of corporate social responsibility is legally defined, citing definitions made by scholars and international organizations. Chapter II content of Corporate Social responsibility. This paper introduces the theoretical basis of corporate social responsibility and the scope of corporate social responsibility, and discusses the level of corporate social responsibility. Chapter III legal Standardization of Corporate Social responsibility in China. This paper analyzes the implementation mechanism of foreign countries, summarizes the current legislative situation and industry norms of our country and the practice of non-governmental organizations, and finds out the problems. Perfect the legislation, put forward to enrich the connotation of corporate social responsibility in the company law and perfect the construction of relevant laws and regulations such as Labor Law. Chapter 4th safeguard measures of Corporate Social responsibility. Analysis, within the existing legal framework, of ways to promote corporate social responsibility, including enforcement through legal sanctions and advocacy or policy enforcement... at the same time, For example, internal strengthening the function of supervisory board and external government, the management and guiding policy of industry organization are put forward.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.291.91

【引证文献】