企業(yè)社會責任論文企業(yè)社會責任的法律探析.doc

企業(yè)社會責任論文：企業(yè)社會責任的法律探析【中文摘要】本文首先運用法規(guī)范學的方法對Corporate Social Responsibility(簡稱CSR)進行辭源考查,分析“企業(yè)社會責任”概念,接著引述了該理論在經濟學上的爭論,從社會利益產生的根源上分析企業(yè)社會責任存在的合理性,并著重從法學的角度分析企業(yè)社會責任的性質屬性,討論了企業(yè)社會責任中法律責任的范疇,進而對企業(yè)社會責任的構成提出了四要件設想。在考察其他國家與地區(qū)企業(yè)社會責任活動的基礎上對比中國企業(yè)社會責任發(fā)展中的進步與不足,以探討我國企業(yè)社會責任法治化的路徑。本文從法學的角度回答了關于企業(yè)社會責任的三個問題：企業(yè)社會責任是什么?企業(yè)社會責任為什么存在?以及中國企業(yè)社會責任建設應當怎樣做?圍繞這三個問題,筆者進行了探析。首先,企業(yè)社會責任是什么?關于企業(yè)社會責任的涵義,我國現(xiàn)行法律沒有界定,理論上也沒有統(tǒng)一的觀點,筆者在對CSR進行直譯的基礎上,運用邏輯對比的方法分析出CSR應解釋為“公司社會義務”,同樣,我國“社會責任”的成文法表述最早亦出現(xiàn)在新公司法中,為公司“社會責任”。而我們通常意義上理解的“企業(yè)社會責任”應該為“企業(yè)社會義務”,是在“公司社會責任”基礎上發(fā)展而來的,它至少包含法律責任、經濟責任、道德責任,應該是責任綜合體；其次,為什么企業(yè)社會責任會存在?關于企業(yè)社會責任存在的合理性,筆者認為這個經濟學上爭論的出現(xiàn)恰恰反映了社會法學興起的根源社會利益的產生以及社會本位思想對個人本位思想的挑戰(zhàn)；再次,中國企業(yè)社會責任建設應該怎樣做?這是中國企業(yè)社會責任法治化的問題,這也是本文寫作的最終。對此,筆者在前輩們研究的基礎上總結了我國企業(yè)社會責任法治化途徑：關于企業(yè)法律責任法治化,我們需要考慮它實現(xiàn)的方式,是選擇分散式立法模式,還是選擇集中式立法模式?并由此展開對中國企業(yè)社會責任法的設想；關于企業(yè)道德責任法治化,我們應該區(qū)別對待：對于那些當前為人們普遍遵守且急需通過國家強制力予以保護的道德,通過立法預測,將其上升為法律強制規(guī)范；對現(xiàn)階段人們普遍認可和接受但并不需要國家強制力予以特別保護的道德,適用行業(yè)自律規(guī)范等軟法予以控制；其他的繼續(xù)由純粹的道德等非強制性手段予以調控?！居⑽恼縄n this thesis, the author first analysis the conception of Corporate Social Responsibility (CSR), then quotes the argument in Economics theoretically to demonstrate the rationality of the existence of CSR, and analysis the nature of CSR form the standpoint of jurisprudence to discuss the category of Corporate Legal Responsibility among CSR, then puts forward the four-factors assumption about CSR. On the basis of the exploration of the CSR development in other countries and areas worldly, the author compares the advantages and disadvantages of the development of CSR in China to probe the way into legal construction of CSR in China.The author answers three questions about CSR from the view of jurisprudence, there are what is CSR? Why it exists? And how to do in the construction of Chinese CSR development? For the first question, there is no unified definition about CSR in Chinese legal theory horizon, so the author translates CSR literally. Logically speaking, CSR is Enterprise Social Obligation in Chinese, which comes form Corporate Social Responsibility in Corporate Law. It is the synthesis which contents Corporate Legal Responsibility (CLR), Corporate Financial Responsibility (CFR) and Corporate Moral Obligation (CMO). For the second question, the author thinks the reason about the development of CSR is the rise of social law, that is the rise of social benefit and the challenge for standard of society to personalism. And the third question is about the legal construction of Chinese CSR, which is the final purpose of this paper. Based on other scholarsresearch findings, the author summarizes the approaches about development of CRS in China. Firstly, as to the legal construction of Corporate Legal Responsibility, we should consider the way how to make it true, that is to say, which kind of legislation model shall we choose? the centralized one? or the decentralized one? According to these, the author gives the assumption of Chinese CSR Law. Secondly, as to legal construction of corporate financial responsibility, we should take measures as follows, for the morals which observed by people and needs to be legislated, we should legislate morality, for the others which need not to be legislated, we should regulate them through the soft law such as business ethics and so on.【關鍵詞】企業(yè)社會責任 道德責任法治化 中國企業(yè)社會責任法【英文關鍵詞】CSR Corporate legal Responsibility Chinese CSR Law【目錄】企業(yè)社會責任的法律探析摘要8-9Abstract9-10引論11-13第一章 企業(yè)社會責任概念分析13-18一、”企業(yè)社會責任”辭源考13-14(一) “Corporate”的直譯13-14(二) “Responsibility”英文語境下的涵義14二、經濟學視角下的企業(yè)社會責任14-18(一) 經濟學對”企業(yè)社會責任”理解14-15(二) “企業(yè)社會責任”存在合理性15-18第二章 企業(yè)社會責任的性質18-23一、法學上的爭論道德責任抑或法律責任?18-19(一) 企業(yè)社會責任是義務,包含狹義上的法律責任18-19(二) 企業(yè)社會責任為責任綜合體19二、公司社會責任中的法律責任范疇19-23(一) 企業(yè)社會責任中經濟責任與法律責任的關系20-21(二) 企業(yè)社會責任中道德責任與法律責任的關系21(三) 企業(yè)社會責任中法律責任的界定21-23第三章 企業(yè)社會責任的構成要件23-28一、傳統(tǒng)的法律責任構成要件23二、企業(yè)社會責任要件設想23-28第四章 企業(yè)社會責任的實踐與發(fā)展28-35一、企業(yè)社會責任在北美的發(fā)展28-30二、企業(yè)社會責任在歐洲的發(fā)展30-32三、企業(yè)社會責任在亞洲的發(fā)展32-33四、非政府組織的國際運動33-35第五章 中國企業(yè)社會責任建設35-41一、企業(yè)社會責任理念在中國的發(fā)展現(xiàn)狀35-37(一) 我國企業(yè)社會責任建設的進步35-37(二) 我國企業(yè)社會責任建設的不足37二、全方位推進我國企業(yè)社會責任建設37-41(一) 加強政府引導37-38(二) 完善企業(yè)社會責任立法38(三) 強化企業(yè)社會責任的實施38-41第六章 企業(yè)社會責任法治化41-49一、企業(yè)社會責任法治化的必要性41-43(一) 社會利益訴求與社會法的興起