理性对待企业社会责任——兼评我国《公司法》中的企业社会责任条款

通过对我国《公司法》中的企业社会责任条款的实证分析表明,企业社会责任不是空洞的宣言,它的价值理念蕴涵在《公司法》中,通过相关的条款予以体现.对企业社会责任不应该只进行纯理论性的法条解读,有必要将其与实体意义上的惩罚权联系起来,做到理性的对待企业社会责任,以推进企业社会责任在我国的实施.

Proper Attitude towards the Company's Social Responsibility

According to the clause about company＇s social responsibility in Company Law, the company＇s social responsibility is not merely a kind of empty manifesto; instead, its connotation is stipulated by relevant clauses in the Company Law. Since it is not some kind of theory, it requires not only theoretical explanation, instead, it requires proper attitude from the society with reasonable measures of penalty. Only in this case can the social responsibility of the company be carried out.