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公司社会责任最初体现于人们的伦理道德层面的认识之中,而公司社会责任相关理论与实践从肇始至今都体现为道德责任向法律责任的过渡,这一过程为公司社会责任的法治化进程,国内外的相关实践所证明。就我国而言,新颁布的公司法对公司社会责任作了原则性的规定,但这只是公司社会责任法治化的开始,需要对国外立法和司法实践进行评析和借鉴。公司社会责任在法律上的准确定位与整合法律资源,从立法的角度为公司社会责任的法治化提供有力支撑,从公司利益相关者的权益出发落实公司社会责任保障制度以及完善救济途径都是进一步推行公司社会责任法治化的必要选择。
Corporate social responsibility was initially reflected in people’s understanding of ethical level, and the theory and practice of corporate social responsibility from the beginning to the present reflects the transition of legal responsibility to moral responsibility. This process is the legalization of corporate social responsibility process, Relevant practices at home and abroad have proved. For our country, the newly promulgated company law provides for the principle of corporate social responsibility, but this is only the beginning of the legalization of corporate social responsibility. It is necessary to evaluate and learn from foreign legislation and judicial practice. From the perspective of legislation, corporate social responsibility provides a strong support for the legalization of corporate social responsibility from the perspective of law and accurate legalization of resources. From the rights and interests of the company’s stakeholders, the implementation of the social responsibility guarantee system and the improvement of the remedial measures are all further The Necessary Choice to Promote the Legalization of Corporate Social Responsibility.