法学视阈下公司治理与企业社会责任的分化融合

现代企业出现是＂公司治理＂与＂企业社会责任＂共同的源头。尽管公司治理与企业社会责任后续发展过程中出现了一定程度的分化,公司治理更关注公司内部的制度安排,体现效率的价值追求;企业社会责任更强调外部社会的整体利益,体现公平的价值追求。然而,两者却具有共同的理论内核——责任。这种做好份内之事的＂主观责任＂成为公司治理与企业社会责任融合的基础。未来我国立法应在＂责任＂内核指引下,借鉴各国＂共同治理＂的成功经验,促进公司治理与企业社会责任深度融合。

Differentiation and Integration of Corporate Governance and Corporate Social Responsibility from Perspective of Law

The emergence about the modern enterprise is a common source of the "corporate governance" and "corporate social responsibility".Although "the corporate governance" and "corporate social responsibility" have a certain degree of differentiation in the process of subsequent development,corporate governance pays more attention to the internal system arrangement of corporation,which embodies the pursuit of value on efficiency;corporate social responsibility attaches more importance to the whole benefit of external society,which embodies the pursuit of value on fairness.However,these two have the common core theory-responsibility.This "Subjective responsibility" of pulling its weight has become the basis of integration of corporate governance and corporate social responsibility.Chinese legislation in the future should promote the integration of corporate governance and corporate social responsibility in depth drawing on the successful experience of other countries on "co-governance" under the guidance of "responsibility".