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企业社会责任法律化是因应社会对企业的需求所进行的立法创新。“企业社会责任”这一概念的模糊不清,“法律化”范围的极其宽泛,对于法律化的目的莫衷一是,企业社会责任法律规范与道德规范的界限不明,创新法条的难以解释和适用等问题,导致企业社会责任法律化充满了争议,也遭遇了现实困境。进行立法创新,需要对立法的对象、目标和路径等基本问题作出回答;避免法律的不明确性,是企业社会责任法律化的重要任务。企业社会责任法律化的目标,是对企业社会责任进行法律界定,或者设立一定的法律机制,对企业社会责任问题作出价值评价和平衡相关利益。企业社会责任法律化的代表性路径,各自存在一定的需要解决的问题,但立法目标明确,仍具有可实施性。我国在《公司法》中对企业社会责任所进行的原则性立法,没有针对立法创新的基本问题作出清晰的回答,存在立法意图和目标不明、适用范围不清、法条属性难辩、实施途径和条件欠缺等问题,实践中无法实施,进一步立法应注重明确性和具体化。
Legalization of corporate social responsibility is due to the social needs of enterprises to carry out legislative innovation. The concept of “corporate social responsibility” is ambiguous, and the scope of “legalization” is extremely wide. The purpose of legalization is incompatible. The boundary between legal norms and ethics of corporate social responsibility is unknown. Interpretation and application of other issues, leading to legalization of corporate social responsibility is full of controversy, but also encountered a real predicament. To carry out legislative innovation, we need to answer basic questions such as the object, objective and path of legislation. Avoiding the uncertainty of law is an important task of legalizing corporate social responsibility. The goal of legalizing corporate social responsibility is to define the legal responsibilities of corporate social responsibility, or to set up certain legal mechanisms to evaluate the value of corporate social responsibility and balance the related interests. The representative paths of legalization of corporate social responsibility have their own problems that need to be solved. However, the legislative objectives are clear and still implementable. China’s principle legislation on corporate social responsibility in the “Company Law” does not provide a clear answer to the basic issues of legislative innovation. There is an ambiguous legislative intent and purpose, an ambiguous scope of application, a difficult argument for the law, and a way to implement it And lack of conditions and other issues, can not be implemented in practice, further legislation should focus on clarity and concretization.