The Legal Analysis Of Corporate Social Responsibility

After Wenchuan earthquake, people have given their love, do their best to donate for the people who live in the disaster area. But in this time, some words fromWangshi, the president of Wanke Group, made us difficult to accept. He believed that the number of donations should not be too much. Perhaps he did not know his words would bring so much criticisms and attacks. Eventually forced by the pressure, he apologized and donated one hundred million yuan. After this incident, people focus on corporate social responsibility that we didn't pay attention to.It's late 19th century that corporate social responsibility first appeared in U.S., After half a century of development, in1950s it got into the public view. "Corporate social responsibility" doesn't have a same concept in academic, but the basic definition is certain. In further analysis, we define the specific content of corporate social responsibility as the stakeholders responsibility and responsibility of social welfare.Responsibilities of stakeholders have many kinds of classification, although the classifications are different but they have the same content at its core reflecting the social concern beyond the profit of the company. The value of corporate social responsibility is no longer purely theoretic, the actual conversion to the interests of business makes success or failure. Although there are provisions on corporate social responsibility among scattered in different articles, the nature of soft law remains unchanged. It makes social responsibility uncertain. Facing this problem, we can get rid of the current predicament by expanding the interpretation of general terms and responsibilities of soft law into judicial interpretation and other methods.Compared with existing law of the responsibility of stakeholders, responsibility of social welfare is weak. At present, Company Law of China only has the principle on the provision of social responsibility, but it's too principled and ambiguous. In addition, the responsibility for social welfare judgments is not conclusive, it's judged between law and moral. In my opinion, I prefer it's moral. It's better for its development.Wenchuan earthquake is the beginning of a wave of corporate charity. It represents the actively participate in social welfare of the enterprises, it also indicates the beginning of the climax of charity. But the corresponding laws and regulations are seriously lagging behind. Wanke Group, for example, around the amount of contributions, the parties are dissatisfied.The government can use a variety of methods to encourage the companies to take the responsibilities, tax deduck is a very effective way. Compare the practices in US and in China, we still have a lot to do for the improvement. And as soon as charity law promulgated, it will be positive for the companies to fulfill their social responsibilities.