论公司的社会责任
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摘要
公司在推动经济发展的同时也给社会带来了相当的负面效应,这种负面效应严重影响了利益相关者的生命健康和生产生活。本文的写作目的旨在于通过对公司社会责任制度的学习研究,来探究公司存在的合理性,并通过探究公司社会责任的实现途径以保障公司与社会及其他利益相关者的和谐相处、互利共赢。本篇论文采用了历史的研究方法和比较的研究方法。本论文关于公司社会责任的含义是作者在认真学习理解其他书籍文献的基础上自主定义的。该定义更加直接地指出了公司的社会责任与公司的社会性密切相关,这也是作者对公司社会责任含义理解的一个出发点。在分析了公司社会责任的特点、理论基础、意义,比较了中外公司社会责任立法及实践情况及在明确了公司社会责任内容的基础上,进一步指出了公司社会责任的实现途径。希望能够为我国公司切实兑现社会责任提供一种可行之道。
Although the companies are promoting economic development constantly, at the same time, they also bring about a series of negative effects. This series of negative effects have to let us ponder what is the rationality of the existence of the company? What kind of attitude the companies should have for the social responsibility of the company? How the companies should undertake their social responsibility? For the thinking of these issues, our purpose is that we should make efforts to achieve the harmony between the company and the community. This is exactly the aim I want to write the paper.
The meaning of corporate social responsibility is first to be mentioned. The paper points out that there are close relationship between the corporate social responsibility and the corporate social nature. On this basis, this paper points out that the meaning of the corporate social responsibility is that under the dominance of the social nature, when the company behavior meets its own interests, the companies should also think about the possible negative effects that is happened around the environment and other people. The companies have the obligation to make decisions to preclude the potential danger that is brought by the company behaviors and have the obligation to take actions to eliminate these hazards when the hazards happened. Our aim is to realize the harmony between the company and the society, and to make a win-win situation. This is so called corporate social responsibility.
With regard to the characteristics of corporate social responsibility, we are mainly talking about the following three aspects. Firstly, there is a kind of universality in the subject of the corporate social responsibility. Secondly, there is a kind of pluralism in the holders of right of the corporate social responsibility. Thirdly, there is a kind of legality and moral check in corporate social responsibility.
Why do companies have to undertake the social responsibility? We have to talk about the theoretical foundation of corporate social responsibility. The theoretical foundation of corporate social responsibility is mainly manifested in: First, what we should not do is that doing something is good for us but bad for others. Second, the commitment of corporate social responsibility is a necessary prerequisite for sustainable development of the company. Third, the commitment of corporate social responsibility is in line with people-centered scientific concept of development. Fourth, the greater energy you have, the greater responsibility you should undertake. Fifth, the greater influence you have, the greater responsibility you should undertake.
There is a kind of positive significance for the commitment of corporate social responsibility. First, the commitment of corporate social responsibility will help to improve the living environment of the company. Second, the commitment of corporate social responsibility is conducive to the healthy and stable development of the national economy. Third, the commitment of corporate social responsibility is conducive to building China's social credit system. Fourth, the commitment of corporate social responsibility is an important way for the protection and realization of human rights. Fifth, the commitment of corporate social responsibility is conducive to maintain the social and economic order. Sixth, the commitment of corporate social responsibility is conducive to build a harmonious society.
Recalling the proposal and development of the theory of corporate social responsibility, we have to mention the conversion of thinking from the individualism to the standard of society. The concept "Corporate social responsibility" is proposed in 1924 by Shelton in the United States. He stated that corporate social responsibility contains a kind of moral element, and community interests are far higher than the company's profit. Later, under the historical background of the economic crisis in 1929 in the United States, The Professor Beuley and the professor Daud make a fierce debate about the issue of corporate social responsibility and put it into a climax. In the 1960s, stakeholder theory evolved in Western countries. In the 1980s, the United States once again raised the extensive discussions about the issue of corporate social responsibility, by the end of the century, the company became a prevalent subject of the market economy, and its influence in social life has become even more far-reaching. Many countries strengthened legislation to improve the corporate social responsibility.
For the legislation and practice of the corporate social responsibility of international community, this article mainly focuses on the United States, the Britain, the Germany and the Japan. Although several countries have different national conditions, the attitude to strengthen corporate social responsibility is basically accordant. For our country’s legislation and practice of corporate social responsibility, considerable attention has also been given. The new company Law of the people's republic of china is formally implemented on January 1, 2006, which clearly defines corporate social responsibility. To a certain extent, other relevant laws also perform corporate behavior from different angles, which enhances corporate social responsibility. On a practical level, this paper mainly take the automobile industry, the food industry and the real estate industry as examples, pointing out that the implementation of corporate social responsibility has already acquired some results, although the way is still long.
With regard to the content of corporate social responsibility, it mainly includes the following aspects. First, Companies have the social responsibility for employees. Second, Companies have the social responsibility for creditors. Third, Companies have the social responsibility for consumers. Fourth, Companies have the social responsibility for community. Fifth, Companies have the social responsibility for the public good.
We could enhance the corporate social responsibility by improving the corporate governance structure. This includes two aspects in the paper. One involves the rethinking of staff director system and employee supervisor system, and the other involves the rethinking of the theory of interest groups participation. In improving the employee directors system and staff supervisors system, the Company Law of the people's republic of china should also be designed to further perfect the system so that employee directors system and staff supervisors system could maximize their values. With regard to the theory of interest groups participation, through the analysis, the paper's basic point is that we should not view the importance of the commitment of corporate social responsibility as the value status of profit completely. Because of the conditions of our country, the theory of interest groups participation can’t be implemented in company in a short time.
External regulation is a very important aspect for the implementation of corporate social responsibility. At the same time, external regulation is also a rather effective way to implement the corporate social responsibility. It includes the following aspects. First, the professional associations should enhance the supervision to promote the implementation of corporate social responsibility. Second, trade union should enhance the functions to promote the implementation of corporate social responsibility. Third, the consumers should strengthen the awareness of rights to promote the implementation of corporate social responsibility. Fourth, the consumer‘s association should maintain legal rights positively to promote the implementation of corporate social responsibility. Fifth, the news media should enhance the supervision to promote the implementation of corporate social responsibility. Sixth, the governments’functional departments should strengthen the supervision to promote the implementation of corporate social responsibility. Seventh, we should establish and improve the information disclosure system to promote the implementation of corporate social responsibility. Through the implementation of the above seven aspects, it is bound to play an effective role in the constraints of the company behaviors.
Although the companies are promoting economic development constantly, at the same time, they also bring about a series of negative effects. This series of negative effects have to let us ponder what is the rationality of the existence of the company? What kind of attitude the companies should have for the social responsibility of the company? How the companies should undertake their social responsibility? For the thinking of these issues, our purpose is that we should make efforts to achieve the harmony between the company and the community. This is exactly the aim I want to write the paper.
The meaning of corporate social responsibility is first to be mentioned. The paper points out that there are close relationship between the corporate social responsibility and the corporate social nature. On this basis, this paper points out that the meaning of the corporate social responsibility is that under the dominance of the social nature, when the company behavior meets its own interests, the companies should also think about the possible negative effects that is happened around the environment and other people. The companies have the obligation to make decisions to preclude the potential danger that is brought by the company behaviors and have the obligation to take actions to eliminate these hazards when the hazards happened. Our aim is to realize the harmony between the company and the society, and to make a win-win situation. This is so called corporate social responsibility.
With regard to the characteristics of corporate social responsibility, we are mainly talking about the following three aspects. Firstly, there is a kind of universality in the subject of the corporate social responsibility. Secondly, there is a kind of pluralism in the holders of right of the corporate social responsibility. Thirdly, there is a kind of legality and moral check in corporate social responsibility.
Why do companies have to undertake the social responsibility? We have to talk about the theoretical foundation of corporate social responsibility. The theoretical foundation of corporate social responsibility is mainly manifested in: First, what we should not do is that doing something is good for us but bad for others. Second, the commitment of corporate social responsibility is a necessary prerequisite for sustainable development of the company. Third, the commitment of corporate social responsibility is in line with people-centered scientific concept of development. Fourth, the greater energy you have, the greater responsibility you should undertake. Fifth, the greater influence you have, the greater responsibility you should undertake.
There is a kind of positive significance for the commitment of corporate social responsibility. First, the commitment of corporate social responsibility will help to improve the living environment of the company. Second, the commitment of corporate social responsibility is conducive to the healthy and stable development of the national economy. Third, the commitment of corporate social responsibility is conducive to building China's social credit system. Fourth, the commitment of corporate social responsibility is an important way for the protection and realization of human rights. Fifth, the commitment of corporate social responsibility is conducive to maintain the social and economic order. Sixth, the commitment of corporate social responsibility is conducive to build a harmonious society.
Recalling the proposal and development of the theory of corporate social responsibility, we have to mention the conversion of thinking from the individualism to the standard of society. The concept "Corporate social responsibility" is proposed in 1924 by Shelton in the United States. He stated that corporate social responsibility contains a kind of moral element, and community interests are far higher than the company's profit. Later, under the historical background of the economic crisis in 1929 in the United States, The Professor Beuley and the professor Daud make a fierce debate about the issue of corporate social responsibility and put it into a climax. In the 1960s, stakeholder theory evolved in Western countries. In the 1980s, the United States once again raised the extensive discussions about the issue of corporate social responsibility, by the end of the century, the company became a prevalent subject of the market economy, and its influence in social life has become even more far-reaching. Many countries strengthened legislation to improve the corporate social responsibility.
For the legislation and practice of the corporate social responsibility of international community, this article mainly focuses on the United States, the Britain, the Germany and the Japan. Although several countries have different national conditions, the attitude to strengthen corporate social responsibility is basically accordant. For our country’s legislation and practice of corporate social responsibility, considerable attention has also been given. The new company Law of the people's republic of china is formally implemented on January 1, 2006, which clearly defines corporate social responsibility. To a certain extent, other relevant laws also perform corporate behavior from different angles, which enhances corporate social responsibility. On a practical level, this paper mainly take the automobile industry, the food industry and the real estate industry as examples, pointing out that the implementation of corporate social responsibility has already acquired some results, although the way is still long.
With regard to the content of corporate social responsibility, it mainly includes the following aspects. First, Companies have the social responsibility for employees. Second, Companies have the social responsibility for creditors. Third, Companies have the social responsibility for consumers. Fourth, Companies have the social responsibility for community. Fifth, Companies have the social responsibility for the public good.
We could enhance the corporate social responsibility by improving the corporate governance structure. This includes two aspects in the paper. One involves the rethinking of staff director system and employee supervisor system, and the other involves the rethinking of the theory of interest groups participation. In improving the employee directors system and staff supervisors system, the Company Law of the people's republic of china should also be designed to further perfect the system so that employee directors system and staff supervisors system could maximize their values. With regard to the theory of interest groups participation, through the analysis, the paper's basic point is that we should not view the importance of the commitment of corporate social responsibility as the value status of profit completely. Because of the conditions of our country, the theory of interest groups participation can’t be implemented in company in a short time.
External regulation is a very important aspect for the implementation of corporate social responsibility. At the same time, external regulation is also a rather effective way to implement the corporate social responsibility. It includes the following aspects. First, the professional associations should enhance the supervision to promote the implementation of corporate social responsibility. Second, trade union should enhance the functions to promote the implementation of corporate social responsibility. Third, the consumers should strengthen the awareness of rights to promote the implementation of corporate social responsibility. Fourth, the consumer‘s association should maintain legal rights positively to promote the implementation of corporate social responsibility. Fifth, the news media should enhance the supervision to promote the implementation of corporate social responsibility. Sixth, the governments’functional departments should strengthen the supervision to promote the implementation of corporate social responsibility. Seventh, we should establish and improve the information disclosure system to promote the implementation of corporate social responsibility. Through the implementation of the above seven aspects, it is bound to play an effective role in the constraints of the company behaviors.
引文
1.蔡立东:《公司自治论》,北京大学出版社2006年版,第113页。
2.陈晓军:《公司法深度释解与企业应对》,中国法制出版社2008年版,第199页。
3.张文显:《法理学》,高等教育出版社2003年11月版,第112页。
4.刘俊海:《新公司法的制度创新:立法争点与解释难点》,法律出版社2006年版,第560页。
5.刘俊海:《现代公司法》,法律出版社2008年版,第568页。
6.蔡立东:《公司自治论》,北京大学出版社2006年版,第110页。
7.刘俊海:《现代公司法》,法律出版社2008年版,第572页。
8.刘俊海:《新公司法的制度创新:立法争点与解释难点》,法律出版社2006年版,第598页。
9.刘俊海:《现代公司法》,法律出版社2008年版,第573页。
10.郑显芳等:《中国公司法律制度研究》,西南财经大学出版社2008年版,第340页。
11.沈四宝:《西方国家公司法原理》,法律出版社2006年版,第130页。
12.沈四宝:《西方国家公司法原理》,法律出版社2006年版,第131页。
13.楼建波、甘培忠:《企业社会责任专论》,北京大学出版社2009年版,第341页。
14.高桂林:《公司的环境责任研究》,中国法制出版社2005年版,第170页。
15.高桂林:《公司的环境责任研究》,中国法制出版社2005年版,第171页。
16.刘连煜:《公司治理与公司社会责任》,中国政法大学出版社2001年版,第123页。
17.刘俊海:《新公司法的制度创新:立法争点与解释难点》,2006年版,第572页。
18.刘俊海:《新公司法的制度创新:立法争点与解释难点》,2006年版,第596页。
19.楼建波、甘培忠:《企业社会责任专论》,北京大学出版社2009年版,第223页。
20.楼建波、甘培忠:《企业社会责任专论》,北京大学出版社2009年版,第223页。
1.刘俊海:《现代公司法》,法律出版社2008年版。
2.刘俊海:《新公司法的制度创新:立法争点与解释难点》,法律出版社2006年版。
3.沈四宝:《西方国家公司法原理》,法律出版社2006年版。
4.蔡立东:《公司自治论》,北京大学出版社2006年版。
5.刘连煜:《公司治理与公司社会责任》,中国政法大学出版社2001年版。
6.郑显芳等:《中国公司法律制度研究》,西南财经大学出版社2008年版。
7.陈晓军:《公司法深度释解与企业应对》,中国法制出版社2008年版。
8.高桂林:《公司的环境责任研究》,中国法制出版社2005年版。
9.楼建波,甘培忠:《企业社会责任专论》,北京大学出版社2009年版。
1.王育红:《论公司的社会责任》,《经济与管理》2006年第5期。
2.崔欣:《对公司的社会责任理论的探讨》,《当代法学》2003年第3期。
3.曾丽洁:《企业的社会责任与中国的和平发展》,《法学评论》2006年第4期。
4.刘俊海:《关于公司社会责任的若干问题》,《理论前沿》2007年第22期。
5.余永祥:《公司社会责任法律机制研究》,《经济论坛》2009年第2期。
6.李凯、王永东:《利益相关者理论与公司的社会责任》,《生产力研究》2007年10期。
7.李平龙:《超越道德教化:公司社会责任法律内涵解读》,《社会科学家》2005年第1期。
8.张士元、刘丽:《论公司的社会责任》,《商法研究》2001年第6期。
9.卢代富:《国外企业社会责任界说评述》,《现代法学》2001年第3期。
10.杨丹:《论企业对雇员的社会责任》,《河北法学》2009年第10期。
11.赵晶:《浅论公司社会责任的地位》,《商业研究》2003年第23期。
2.陈晓军:《公司法深度释解与企业应对》,中国法制出版社2008年版,第199页。
3.张文显:《法理学》,高等教育出版社2003年11月版,第112页。
4.刘俊海:《新公司法的制度创新:立法争点与解释难点》,法律出版社2006年版,第560页。
5.刘俊海:《现代公司法》,法律出版社2008年版,第568页。
6.蔡立东:《公司自治论》,北京大学出版社2006年版,第110页。
7.刘俊海:《现代公司法》,法律出版社2008年版,第572页。
8.刘俊海:《新公司法的制度创新:立法争点与解释难点》,法律出版社2006年版,第598页。
9.刘俊海:《现代公司法》,法律出版社2008年版,第573页。
10.郑显芳等:《中国公司法律制度研究》,西南财经大学出版社2008年版,第340页。
11.沈四宝:《西方国家公司法原理》,法律出版社2006年版,第130页。
12.沈四宝:《西方国家公司法原理》,法律出版社2006年版,第131页。
13.楼建波、甘培忠:《企业社会责任专论》,北京大学出版社2009年版,第341页。
14.高桂林:《公司的环境责任研究》,中国法制出版社2005年版,第170页。
15.高桂林:《公司的环境责任研究》,中国法制出版社2005年版,第171页。
16.刘连煜:《公司治理与公司社会责任》,中国政法大学出版社2001年版,第123页。
17.刘俊海:《新公司法的制度创新:立法争点与解释难点》,2006年版,第572页。
18.刘俊海:《新公司法的制度创新:立法争点与解释难点》,2006年版,第596页。
19.楼建波、甘培忠:《企业社会责任专论》,北京大学出版社2009年版,第223页。
20.楼建波、甘培忠:《企业社会责任专论》,北京大学出版社2009年版,第223页。
1.刘俊海:《现代公司法》,法律出版社2008年版。
2.刘俊海:《新公司法的制度创新:立法争点与解释难点》,法律出版社2006年版。
3.沈四宝:《西方国家公司法原理》,法律出版社2006年版。
4.蔡立东:《公司自治论》,北京大学出版社2006年版。
5.刘连煜:《公司治理与公司社会责任》,中国政法大学出版社2001年版。
6.郑显芳等:《中国公司法律制度研究》,西南财经大学出版社2008年版。
7.陈晓军:《公司法深度释解与企业应对》,中国法制出版社2008年版。
8.高桂林:《公司的环境责任研究》,中国法制出版社2005年版。
9.楼建波,甘培忠:《企业社会责任专论》,北京大学出版社2009年版。
1.王育红:《论公司的社会责任》,《经济与管理》2006年第5期。
2.崔欣:《对公司的社会责任理论的探讨》,《当代法学》2003年第3期。
3.曾丽洁:《企业的社会责任与中国的和平发展》,《法学评论》2006年第4期。
4.刘俊海:《关于公司社会责任的若干问题》,《理论前沿》2007年第22期。
5.余永祥:《公司社会责任法律机制研究》,《经济论坛》2009年第2期。
6.李凯、王永东:《利益相关者理论与公司的社会责任》,《生产力研究》2007年10期。
7.李平龙:《超越道德教化:公司社会责任法律内涵解读》,《社会科学家》2005年第1期。
8.张士元、刘丽:《论公司的社会责任》,《商法研究》2001年第6期。
9.卢代富:《国外企业社会责任界说评述》,《现代法学》2001年第3期。
10.杨丹:《论企业对雇员的社会责任》,《河北法学》2009年第10期。
11.赵晶:《浅论公司社会责任的地位》,《商业研究》2003年第23期。