伦理责任抑或法律责任——对公司社会责任制度的重新审视

公司社会责任问题是一个涉及众多学科领域的具有综合性、交叉性的概念。虽然在我国《公司法》中已明确规定公司应当承担社会责任，但对公司社会责任的概念界定无论在理论上还是在实践中都一直存在争议。事实上公司社会责任有伦理意义上的社会责任和法律意义上的社会责任之别。前者可被称为道德化的社会责任或广义社会责任，后者则可称为法律化的社会责任即狭义的社会责任。通过分析道德化社会责任在伦理基础上和经济效益上与公司法基本理念的冲突，可以得出具有实际操作性的公司社会责任概念应采狭义的即法律化的社会责任概念。只有在关涉公共利益时才需要适用公司社会责任原则来考量公司和社会公共利益之间的平衡。

The Redefinition of Corporate Social Responsibility-Ethical or Legal

Corporate social responsibility involves many fields of subjects. Company Law of PRC stipulates that com- pany shall undertake social responsibility. Debate continues for the definition of corporate social responsibility. In actual fact, corporate social responsibility has two meanings that the moral obligation--broad sense and the legal re- sponsibility-narrow sense. By analyzing the conflicts of the ethics and economic benefits of corporate social respon- sibility with the general concepts of company law, this thesis concludes that the theory should adopt the narrow sense of the corporate social responsibility. Only when referring to the public interests should the theory balance the bene- fits of corporation and the public interests.