公司社会责任的法律范围及规范设计

现代社会所讨论的公司社会责任的思潮,开始于20世纪30年代发生的关于公司和作为其受托人的管理者,是只对股东承担责任还是要对公司的所有利害关系人承担责任的论战。中外学者对公司社会责任的理解和表述实质上都可以归纳为法律和道德两个层面上的社会责任。公司社会责任当中的一部分是法律调整的范围,且法律层面上的公司社会责任的高低取决于生产力的发展水平。我国公司社会责任的规范设计应采用分散型立法模式,法律规范中应运用倡导性、任意性和强行性三种规范类型。

The Legal Scope of Corporate' s Social Responsibility and the Code Design

Discussion about corporate's social responsibility origined from the debate whether the manager,as trustee of the company,should be responsible for just shareholders or for all beneficiaries after the 1930s.The understanding and presentation of corporate's social responsibility by Chinese and foreign scholars can be summed up as the legal aspect and the ethical aspect.In China,the code design of corporate's social responsibility generally should adopt the decentralized legislative model,and the law should make use of the three code types presenting advocacy,wilfulness and cpercion.