中国企业社会责任履行的法律依据解读

我国目前已基本上从不同范围和角度全方位构建起了促进企业履行社会责任的法律框架,涉及企业对环境、消费者、职工、安全生产、公平营运、社区参与和支持公益发展等方面的责任.随着企业利益相关者的范围及其利益诉求内容的变化,以及循环经济理念下为实现社会可持续发展目标对企业社会责任履行提出的更多内容和更高要求,需要在兼顾规范企业外部行为和内部行为之下加强有关企业社会责任履行法律规范的协调,以社会利益本位理念来不断完善企业履行社会责任的法律义务.

The Interpretation of Legal Basis for Chinese Corporate performing Social Responsibility

At present,China has built up a legal framework to promote business performing social responsibility from different areas and perspectives,involving corporate responsibility about environment,consumers,workers,production safety,fair operations,community participation and support of public utility development.Business stakeholders as well as their interest demand change gradually,and the concept of circular economy put forward more content and higher requirement.Chinese law development shall take both corporate internal and outsider action into consideration,enforce coordinating laws of relevant enterprises fulfilling social responsibility,and improve legal obligations of corporate undertaking social responsibility under the idea oriented for public interest.