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在我国特殊的企业法律文化语境中,利益相关者的表述远不如公司社会责任的表述更能与政治文化结构无缝对接,以彰显我国社会主义社会利益的崇高地位和精神文明的价值追求,与时下中央倡导的和谐社会和科学发展观的理念不谋而合。因此,政治方向的正确是公司法规定公司承担社会责任的一项重要价值。对公司社会责任概念的外延进行严肃的学术梳理,便会清楚地了解公司社会责任首先是法律责任的经典结论。公司社会责任中的道德责任引领法律责任的制度形成路径,引道入法或道德责任法律化从法律发展的历史逻辑看是符合规律的。共同的人道精神和人类共同的道义具有普世性价值,全球公司公民都有义务按照宏观社会契约来开展经营活动,尊重人类自由、社会公平和商业组织从属于人类利益等价值观。公司社会责任的法律条款完全具备司法适用条件。在公司中,股东利益与社会利益的平衡与和谐是非常重要的,它是建构公司社会整体和谐的法律基础,而公司法关于公司承担社会责任的规定的确意义重大。
In the special legal and cultural context of our country, the expressions of stakeholders are far less than the articulation of corporate social responsibility and the political and cultural structures, so as to demonstrate the lofty status of our socialistic society and the pursuit of value of spiritual civilization. It coincides with the concept of a harmonious society and the scientific concept of development advocated by the Central Government nowadays. Therefore, the correct political direction is an important value that the company law stipulates that companies should shoulder their social responsibilities. A serious scholarly review of the concept of corporate social responsibility extends a clear understanding of the classic conclusion that corporate social responsibility is first and foremost legal responsibility. The moral responsibility in corporate social responsibility leads the formation of a system of legal liability. It is in accordance with the law that the legalization of moral or legal responsibility should be legalized from the historical logic of legal development. Common humanitarian spirit and common morality of mankind have universal values. Citizens of corporations all over the world are obliged to carry out business activities in accordance with the macro-social contract and respect human values, human freedom, social fairness and human rights. The legal provisions of corporate social responsibility fully have the conditions of judicial application. In the company, it is very important to balance and harmonize the interests of the shareholders and the interests of the society. It is the legal basis for building a harmonious society as a whole, and the relevant provisions of the Company Law on the social responsibility of the company are indeed of great significance.