社会责任语境下对公司捐赠的法律约束

让公司承担一定程度的社会责任已经成为了公司立法的一大趋势,但公司的社会责任与公司的营利性目的无疑是矛盾的。公司捐赠是公司承担社会责任的重要表现之一,在公司捐赠中如何平衡公司社会责任与营利性目的之间的关系在理论和实践中一直是个难题。通过法律和公司章程对公司捐赠效力进行必要约束并进一步明确公司捐赠中董事所应承担的责任应该说是破解这一难题的有效方法之一。

Legal restraint to donation of the company under the social responsibility linguistic environment

Making the company undertake social responsibility has already become a major tendency in the theory of corporationlaw,but the social responsibility and profitable goal of company is contradictory without doubt.Donation is one of the important sym-bols for company to undertake social responsibility.How to balance their relation between the social responsibility and the profitable goal is always a tough problem of the theory and practice of corporation law.However,to solve this tough problem,we can restrict the effect of donation of company necessarily through laws and articles of association and clarify the responsibility of the trustees fatherly of the donation of company.