公司人格本质与社会责任的三种维度

从本质上说,法律塑造的公司人格不过是人与人之间社会关系在法律、社会伦理与自我认识层次上的集中反映。相应地,对公司社会责任也可从三个维度予以解构:法律意义上的社会责任是一切公司应尽的最低限度的法定责任,其约束力最强;伦理意义上的社会责任则是对公司的外在约束,此种约束机制可以是纯粹倡导性的公司伦理,也可以是介于伦理与法律之间的"软法";而公司内生的超出法律与"软法"之上的社会责任则是纯粹自律性的。三种性质的社会责任相互依存并相互转化,因此,仅有法律意义上的社会责任机制是远远不够的。

On the Nature of Corporate Personality and Three Dimensions of Corporate Social Responsibility

The nature of corporate personality reflects the dialectical relationship between social demand, rule of law and self-regulation. As a result, corporate social responsibility consists of three dimensions. On the legal dimension, the governance of private corporations should still focus on profit maximization; meanwhile the governance of public corporations should safeguard the interest of all stockholders and allow representatives of employees to be members of supervisory and executive boards. Corporate social responsibility beyond the boundary of law lies in the category of social moral expectation and self-regulation.