The Discussion of Corporate Social Responsibility
|School||Central China Normal University|
|Keywords||corporate social responsibility theoretical foundation determination criteria article 5 of "Corporation Law"|
In the early 20th century, the theory of corporate social responsibility was born in the Unite States of America. Corporate social responsibility was created under a certain background and has been developed with new philosophy. The definition of corporate social responsibility is still a problem in the academia. The definition of corporate social responsibility is that an enterprise must operate according to law and actively create benefit and undertake the due obligations of both shareholder and the society. Corporate social responsibility is a kind of relational obligations no positive responsibility. The opposite party is not the shareholder of the enterprise. The traditional principle of shareholders profit maximization is modified and supplemented.Corporate social responsibility, which is a obligation, is a unity of legal obligation and moral obligation. The theory of corporate social responsibility, which is closely related to the theory of stakeholder, is a modification to the traditional the theory of shareholders priority.First, the corporate social responsibility is identified by the fact that a company indeed safeguard the rights and interests of workers and respect the right of consumers in its business. Besides, it is also related to the fact that whether a company considers the negative affect of its business. For example, if a company brings much environmental pollution, we can not say this company bear social responsibility even it had contributed much money. Moreover, corporate social responsibility is also related to the charitable bequest of the company. However, because the first two factors can not be calculated with numbers, the ranking list of company bear social responsibility is produced according to the mount of donation. In fact, those factors, which can not calculated, are the main parts of corporate social responsibility. The consciousness of social responsibility of human and company is more important than the money. If corporate social responsibility is only identified by donation scale, social responsibility opportunism may be brought. A company may contribute a big number of money to environmental protection agency and wildly pollute the environment at the same time.Corporate social responsibility is defined in the "Corporation Law" of our country. However, it is just a slogan style rules and principle items. The clause to enhance the conception of corporate social responsibility exists in the general principles. Specific systems to enhance corporate social responsibility are also presented in the wvmj. For example, worker and与worker supervisor system is optimized in the "Corporation Law" Board of supervisors of a company is required to contain Shareholder representative and at least 1/3 staff representative in paragraph 2 of article 52 and article 71 and article 118 of "Corporation Law". The board of directors with at least two people of state-owned enterprise or limited liability company established by other state-owned investment subject or state-owned exclusive company must contain staff representative in paragraph 2 of article 45 and article 68 of "Corporation Law". Other limited liability companies and incorporated company are allowed to establish the representatives of the employees of directors system in paragraph 2 of article 45 and paragraph 2 of article 109.