论主权财富基金的社会责任与治理——以GPFG的最新实践为例

发布时间：2018-04-30 11:26

本文选题：主权财富基金 + GPFG　；参考：《江汉论坛》2012年04期

【摘要】：公司的社会责任不仅仅表现为公司自愿服务社会的一种伦理价值,更重要的是由此而产生一套完备的规范制度设计,即通过改善公司治理的方式将这种理念落实在商业实践当中。主权财富基金的社会责任源自但不同于公司的社会责任,具有自身的特点。作为主权财富基金典范的挪威政府全球养老基金先后制定了两个道德准则来实现它的社会责任,通过将违反道德准则的公司从投资范围内排除或进行观察的机制来改善基金自身的治理,而行使积极所有权则有利于改善目标公司的治理。
[Abstract]:Corporate social responsibility is not only an ethical value of voluntary service to the society, but also a complete normative system design. That is to improve corporate governance through the implementation of this concept in business practice. The social responsibility of sovereign wealth funds originates from, but is different from, corporate social responsibility and has its own characteristics. The Norwegian government's global pension fund, a model for sovereign wealth funds, has drawn up two ethical guidelines to fulfill its social responsibility. The governance of the fund itself is improved by excluding or observing the company in violation of moral principles from the scope of investment, while the exercise of active ownership is conducive to improving the governance of the target company.
【作者单位】：武汉大学法学院;
【分类号】：F832.5;F270

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