中国社会主义市场经济蓬勃发展,企业面临着更加激烈的市场竞争环境,然而,一系列类似毒奶粉事件的曝光揭露出企业逃避社会责任的问题日益凸显。与欧美各个国家不断开展的社会责任运动以及相对完善的立法、司法体例相比,我国规制企业社会责任方面存在一定缺陷。比较不同国家的职工参与制度,从职工参与企业治理角度分析企业社会责任,并就学界易忽略的法律落实企业社会责任的边界进行初步探讨,对我国的法制建设大有裨益。 China’s socialist market economy is booming and enterprises are facing a more fierce market competition environment. However, a series of similar cases of exposure to poisoned milk powder have revealed that the issue of corporate social responsibility escaping has become increasingly prominent. Compared with the ongoing social responsibility movement in Europe and the United States and the relatively perfect legislation and judicial system, our country has some defects in regulating corporate social responsibility. Comparing the staff participation system in different countries, analyzing the corporate social responsibility from the angle of employee participation in corporate governance and conducting preliminary study on the boundary of implementing corporate social responsibility in the law neglected by the academic community are of great benefit to the legal construction of our country.