摘要
全球性金融危机的爆发宣告了公司社会责任时代的来临。强化公司社会责任的理论根据在于公司的社会属性、公司的巨大经济力量、公司的竞争方略等。我们应当建构由公司自律、契约正义、公平竞争、政府服务、立法引导、司法救济、信用体系和社会监督组成的金字塔型公司社会责任实施机制。与非国有公司相比,国有公司应当承担更大的社会责任;与非上市公司相比,上市公司应承担更大的社会责任。
The burst of global financial crises has declared a new era of corporate social responsibility (CSR). By exploring the definition and different categories of CSR,the paper argues that the justification of CSR lies in corporate social nature,corporate economic power and corporate competition policy. By examing the priorities of competing claims between various stakeholders,it argues that a pyramid mechanism should be established,which is consists of corporate self regulation,contractual justice,fair competition,governmental service,legislative guidance,judicial remedies,reputation systems and public supervision. It suggests that state enterprises should take greater responsibility than private sectors,listed corporations should take greater responsibility than unlisted corporations.
出处
《社会科学》
CSSCI
北大核心
2010年第2期70-79,共10页
Journal of Social Sciences
关键词
公司社会责任
利益相关者
公司治理
社会责任报告
国有企业
上市公司
Corporate social responsibility
Stakeholders
Corporate governance
Social responsibility reports
State enterprises
Listed corporations
