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随着社会经济的发展,公司社会责任已从“股东本位”的传统观念发展到最大限度地维护股东以外利益相关者的利益。我国修订后的《公司法》虽将公司社会责任法律化,但其相关规定不够完善、救济措施不足。我们应从增加法律条款规定、改变公司社会责任目标意识、完善公司治理结构等方面加以研究,以使公司更好地履行社会责任。
With the social and economic development, corporate social responsibility has evolved from the traditional concept of “shareholder ” to the maximum to protect the interests of non-shareholders. Although the revised Company Law of China legalized corporate social responsibility, its relevant provisions were not perfect and relief measures were inadequate. We should study from the aspects of increasing the provisions of laws and regulations, changing the awareness of corporate social responsibility and improving corporate governance so as to enable the Company to better fulfill its social responsibilities.