论公司社会责任及其规制

公司社会责任在本质上不是个严谨的法学术语，而应隶属社会学范畴，与个人社会责任相呼应，内容包括对于股东之外的、与公司密切相关的主体的社会性义务承担。公司社会责任的有无与公司本质的认定密切相关，在当前的社会环境下应维持公司的营利性本质，公司社会责任的履行须在不违营利性的框架内运转。结合对公司社会责任规制的比较法考察，我国公司社会责任规制问题的合理进路是外部引导督促与内部优化改善相结合，促使公司在接纳社会责任思想的前提下主动承担社会性的义务。

Corporate Social Responsibility and Its Regulation

In essence,corporaie social responsibility(CSR) is not a rigorous legal term,and should be discussed in the field of sociology,corresponding to individual social responsibility;it should comprise the social liability to interested parties except shareholders of the corporate.CSR relates closely to the essence of the corporate.Profit-making should be upheld as the essence of the corporate,and CSR should be taken in accordance with profit-making in the context of the current society.Based on the comparative analysis of the regulations of CSR,the reasonable way in China would be a combination of exterior supervision and interior improvement,it aims to encourage a corporate to take social responsibility actively on the premise that the corporate accepts the theory of CSR.