企业履行社会责任,最基本的要求就是首先要遵守国家法律。从国际社会一些非政府组织和跨国公司制定的企业社会责任标准或企业社会责任守则的内容看,主要源于国际劳工标准(即国际劳工公约)。将其与我国劳动法、安全生产法等法律法规的规定相比较,在原则上并不冲突,而且从总体上看,我国的法律法规规定的标准比其更严格、更规范。从法律效力上看,企业社会责任守则(包括 SA8000),不是国际法或国际劳工标准,没有法律的强制性,许多国家的政府也未曾要求强制执行。它作为一种民间的、非政府行为,可视为一种社会道义要求;它作为行业或企业之间按市场规则进行的约定,也是企业自愿参与或自愿认证的行为。其行为守 The basic requirement for enterprises to fulfill their social responsibilities is to first comply with national laws. From the content of CSR standards or CSR codes formulated by some non-governmental organizations and multinational corporations in the international community, they mainly originate from international labor standards (ie international labor standards). Comparing it with the laws and regulations of China’s labor law, safety production law and other laws and regulations is not in conflict with the principle, and on the whole, the standards stipulated by the laws and regulations of our country are more strict and more standardized. Judging from the legal effect, the corporate social responsibility code (including the SA8000) is not an international law or international labor standard. There is no mandatory law, and many countries’ governments have not required enforcement. As a civil and non-governmental behavior, it can be regarded as a social morality requirement; it is an agreement between the industry or the enterprise according to the market rules, and it is also an enterprise’s voluntary participation or voluntary certification. Its behavior