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“公司社会责任”条款,是我国2005年《公司法》修改时新增的内容。公司社会责任是指公司在开展经营活动时,以符合公司的营利目的为原则,但在法律和一般社会道德的范围内,应当增益公司利益相关者的利益。公司社会责任具有道德性和法律性双面性格,其实质是对公司营利性的一种修正。公司社会责任是公司法的一般条款,它对公司行为的约束具有强制性,并应得到司法裁判的适用。司法裁判中适用“公司社会责任”条款的理论基础主要是公司利益相关者理论和公司作用力理论,其方法主要是在对公司行为的评判中进行价值补充和利益衡量。
“Corporate Social Responsibility ” clause, is our country 2005 “Company Law” is amended when the new content. Corporate social responsibility refers to the principle that a company complies with the profit-making purpose of a company when conducting business activities. However, it should benefit the interests of the company’s stakeholders within the scope of law and social morality. Corporate social responsibility has a moral and legal personality both sides, its essence is a kind of company profitability amendment. Corporate social responsibility is the general clause of the company law. Its restraint on corporate behavior is mandatory and should be subject to judicial adjudication. The theoretical basis for the application of the articles on “corporate social responsibility” in judicial adjudication is mainly the theory of company stakeholders and the theory of company force. The method is mainly to add value and measure interests in the judgment of corporate behavior.