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公司社会责任是指公司在经营过程中所负有的涉及经济、教育、劳动、文化、环境等各个方面的,包含经济、法律、道德和慈善四个层面的作为及不作为义务。目前我国《公司法》对公司社会责任的规定尚有欠缺,但应当肯定公司社会责任法律化的正当性,并通过专门章节规定并明确公司社会责任、扩充董事义务体系、完善内外部监督和建立董事民事赔偿责任追究机制等方式保障公司社会责任的实现。
Corporate social responsibility refers to the acts and omissions obligations of the company in the business process involving economic, educational, labor, cultural and environmental aspects, including economic, legal, ethical and philanthropic aspects. At present, the “Company Law” of our country lacks of the social responsibility regulation of the company, but it should affirm the legitimacy of the legalization of corporate social responsibility. It also stipulates and clarifies the corporate social responsibility through special chapters, expands the system of directors’ obligation, and improves internal and external supervision and establishment The system of investigating the civil liability of directors and other ways to ensure the realization of social responsibility of the company.