论股东提案制度对公司社会责任实践的促进

股东提案在西方公司制度发达的国家日益演化为反映相关利益者利益诉求、推动公司社会责任实践的有效渠道,但该方式发挥此种作用需要两个前提要件:负责任的投资人和合理的股东提案制度。在我国,市场信息不对称、公益性机构投资者匮乏、股东提案制度发展滞后这些因素严重制约了股东提案制度的公司社会责任实践。结合我国资本市场和公司发展现状,完善公司社会责任报告制度、培育负责任的投资人和优化股东提案制度,是促进我国公司伦理性决策机制形成的基本思路。

The Promotion of Corporate Social Responsibility through the System of Shareholder＇s Proposal

In companies of western developed countries, shareholders making proposal has increasingly e- volved into a system which could reflect the demands of stakeholders＇ interests, and promote effective channels of corporate social responsibility practices. But two prerequisites for running this system are required, namely, responsible ＆ rational investors and shareholder proposal system. In China, due to the market information a- symmetry, lack of nonprofit institutional investors, and underdeveloped shareholder proposal system, the share- holder proposal system＇ s impact on the corporate social responsibility is severely restricted. Considering the status quo of China＇ s capital markets and corporate development, improving corporate social responsibility re- porting system, fostering responsible investors and optimizing shareholder proposal system serve as the basic i- dea to promote the formation of the companies＇ ethical decision-making.