摘要
国内法学界关于公司社会责任(CSR)的研究已走出理念探索、步入实施机制的构建阶段,尝试提出更具操作性的法律规则和公司实践中的具体落实方案.自《股份法》最早形塑法定CSR雏形以来,德国法学界紧跟经济学、社会学等兄弟学科的脚步,对CSR展开系统研究.在《商法典》第289b及以下各条构建起德国股份法规范中CSR理念的首个桥头堡之后,理论与实践遂聚焦于新CSR报告义务.法人治理结构是决定公司行为的核心要素和践行社会责任的组织保障;公司利益作为确定或调整公司目的的根本依循,是公司机关的行为准则.深入探讨董/监事会所承担的与CSR相关的义务成为必须完成的作业.
The research on corporate social responsibility(CSR)in domestic academic circles has moved out of the stage of the concept exploration and entered the construction stage of implementation mechanism,trying to put forward more operational legal rules and specific implementation plans in company practice.Since the Stock Law first shaped the prototype of legal CSR,the German legal circles have followed closely the footsteps of fraternal sciences such as economics and sociology,and carried out systematic research on CSR.After Sections 289b et seq.of the Commercial Code established the first bridgehead of CSR concept in German stock law,the theory and practice focused on the new CSR reporting obligation.Corporate governance structure is the core element to determine corporate behavior and the organizational guarantee to practice social responsibility.The corporate interests,as the fundamental basis for determining or adjusting the purpose of the company,is the code of conduct of the corporate authorities.Exploring the CSR-related obligations undertaken by the Board of Directors/Supervisors has become a necessary task.
出处
《法学杂志》
CSSCI
北大核心
2023年第1期110-127,共18页
Law Science Magazine
基金
2021年上海市社科规划年度课题一般项目“全面加强党的领导背景下国企内部监督机制重构研究”(项目编号:2021BFX013)
2022年度国家社科后期资助项目“中国监事会制度的规范构造”的阶段性成果。
关键词
公司社会责任(CSR)
新报告义务
CSR理念与落实
董/监事会义务
Corporate Social Responsibility(CSR)
new reporting duty
CSR's concept and practice of CSR
the duties of the directors/supervisory boards
