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国际社会中企业社会责任一般是指,企业在追寻金钱利益、服务于股东的同时,还要承担对自己的员工、对环境、对社区的责任。企业社会责任体现了企业权利和义务的辩证统一,是劳工生存权的基本要求,并且体现了禁止权利滥用原则。在中国目前的法律中,企业的社会责任主要包括企业对消费者的责任、对职工的责任、对环境的责任、社会公益责任和法定责任。中国企业社会责任立法目前主要的问题是:立法过于分散,立法原则性过强,公益诉讼制度缺失。本文建议:整合现有的法律,建立公益诉讼制度,将企业社会责任制度化,完善企业社会责任激励机制,企业内部设立专门的企业社会责任管理机构。
Corporate social responsibility in the international community generally means that while pursuing pecuniary interests and serving the shareholders, the enterprises also shoulder the responsibility for their own employees, the environment and the community. Corporate social responsibility embodies the dialectical unity of rights and obligations of enterprises, is the basic requirement of the right to life of labor, and embodies the principle of prohibiting the abuse of rights. In China’s current law, corporate social responsibility mainly includes corporate responsibility to consumers, responsibility to employees, environmental responsibility, social responsibility and statutory responsibilities. At present, the main problems of CSR legislation in China are: the legislation is too scattered, the principle of legislation is too strong, and the system of public interest litigation is missing. This article suggests: to integrate the existing law, establish a public interest litigation system, institutionalize corporate social responsibility, improve the corporate social responsibility incentive mechanism, and set up a special corporate social responsibility management organization within the enterprise.