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作 者:李学成[1]
机构地区:[1]复旦大学,上海200438
出 处:《行政与法》2014年第6期123-128,F0003,共7页Administration and Law
摘 要:公司社会责任不能等同于企业社会责任。从法律层面或法学学科方面研究公司社会责任应立足于法律化的公司社会责任。法律化的公司社会责任可划分为广义的公司社会责任和狭义的公司社会责任、公司基本的社会责任和上市公司的社会责任。法律化的公司社会责任应在公司法上实现体系化,即公司法总则设置针对所有公司的社会责任条款,公司法分则设置专门针对上市公司社会责任的条款。The company social responsibility cannot be equated with enterprise social responsibility.From the legal level,the study of company social responsibility should be based on the legalization of company social responsibility.Legalization of company social re sponsibility can be divided into broad sense and narrow sense of company social responsibility,basic company social responsibility and listed company social responsibility.Legalization of company social responsibility should realize systematic in the Company Law: to set the clause of company social responsibility for all company in the general of company law,at the same time,to set the specific clauses of company social responsibility in company law specifically for listed companies.
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