我国《公司法》虽然规定了公司社会责任制度,但由于立法上缺乏具体的实施制度,导致实践中公司履行社会责任的状况并未得到改善。理论上学者所建议的公司社会责任实施制度比如利益相关者共同治理、经营者承担社会责任义务,却都有着根本性的缺陷。实施公司社会责任,要针对不同性质的公司社会责任建立不同的实施机制,落实公司社会责任的社会责任董事制度,同时建立公司履行社会责任的监督与激励机制。 Although China’s “Company Law” stipulates the company’s social responsibility system, due to the lack of a concrete implementation system in legislation, the situation that the company has fulfilled its social responsibility in practice has not been improved. In theory, the scholars proposed social responsibility implementation system such as stakeholder co-governance, managers assume social responsibility obligations, but they all have a fundamental flaw. In order to implement corporate social responsibility, we should establish different implementation mechanisms for different social responsibilities of the company and implement the social responsibility system of corporate social responsibility, meanwhile establish a supervision and incentive mechanism for the company to fulfill its social responsibilities.