《公司法》公司社会责任条款实施的应对路径  

The Response Path to the Implementation of Corporate Social Responsibility Provisions in the Company Law

作　　者：庞宝峰 张安毅[2] Pang Baofeng;Zhang Anyi(Henan High People’s Court,P.R.China,Zhengzhou,Henan 450008;School of Civil and Commercial Law/School of Intellectual Property,Henan University of Economics and Law,Zhengzhou,Henan 450046)

机构地区：[1]河南省高级人民法院,河南郑州450008 [2]河南财经政法大学民商法学院/知识产权学院,河南郑州450046

出　　处：《河南财经政法大学学报》2025年第1期156-166,共11页Journal of Henan University of Economics and Law

摘　　要：2023年我国《公司法》修订后出台了“升级版”的公司社会责任条款,其第二十条立法规定用了“应当”“充分考虑”等用语,带来了理解上的歧义与实施上的难题。但这个条款不是强制公司主动追求利益相关者利益和社会公共利益,而是为了防止公司在逐利过程中损害利益相关者利益、社会公共利益,立法目的是保障公司承担法律责任、引导公司承担道德责任。董事等经营层要对公司利益负责,但维护利益相关者利益和社会公共利益才能促进公司长期营利,这是对董事等经营层合理决策的要求,属于董事等经营层勤勉义务的一部分。判断董事等经营层在治理公司过程中是否尽到了合理考虑利益相关者利益、社会公共利益的勤勉义务,应适用商业判断规则。在公司股东会、董事会决议违法侵害利益相关者利益或公共利益时,要赋予权益受损害的主体提起确认决议无效诉讼的权利,将法律层面的社会责任纳入司法审查。After the revision of China’s Company Law in 2023,an“upgraded version”of the corporate social responsibility clause was introduced.Article 20 of it uses terms such as“should”and“fully consider”,which brings ambiguity and implementation difficulties.But this clause does not force companies to actively pursue the interests of stakeholders and the public interes,but to prevent companies from harming the interests of stakeholders and the public interest in the process of pursuing profits.The legislative purpose is to ensure that companies bear legal responsibility and guide them to assume moral responsibility.Directors and other management personnel are responsible for the interests of the company,but maintaining the interests of stakeholders and the public interest is necessary to promote the long-term profitability of the company.This is a requirement for directors and other management personnel to make reasonable decisions and is part of their diligent obligations.The commercial judgment rules should be applied to determine whether the directors and other management have fulfilled their diligent obligations to reasonably consider the interests of stakeholders and the public interest in the process of corporate governance.When the resolutions of the company’s shareholders’meeting and board of directors violate the interests of stakeholders or public interests,the parties whose rights have been harmed should be granted the right to file a lawsuit to confirm the invalidity of the resolution,and the social responsibility at the legal level should be included in judicial review.

关 键 词：公司社会责任 公司目标 董事义务 司法化 

分 类 号：D923.99[政治法律—民商法学]