The Limits And The Realization Way For Corporate Social Responsibility

It will be more convenient to establish corporate jurisdical person, as new corporation law enacted. But the"limited liability"idea of company law has revealed many significant deficiencies and shortages, by the development of company performance. Frequently, the company will damage stakeholder's legitimate rights and interests, when it seeks for the shareholder's benefit maximization. So, it is necessary to make doctrinal self-examination. In recent years, researches on the theory of"corporate social responsibility"has gained some creative ideas. But these self-examinations are mostly immersed in categories of moral and ethics responsibility. It is necessary to break loose the existing research methods. Standing on the dimension of corporate governance, to prove"corporate social responsibility"is warrantable at law.Those who hold the negative manner to the corporate social responsibility mostly consider that the content of corporate social responsibility is too fuzzy and abstractly, also the voluntary object being unable to determine, as shorting of operationally. Therefore this article embarks from the stakeholder's angle, defining the content of corporate social responsibility (who company undertakes responsibility to) as the minority stockholders, the staff, the creditor, the consumer and the community. As for corporate public welfare responsibility should be thought of a kind of moral initiative, not the forceful part in rules and regulations. On particular mode of realization, embarking from exterior government, the article suggested stakeholders, such as staff, creditor, community inhabitants and consumer, participating corporate governance by the status as independent director, and established the community hearing system. Regarding internal governance, the article introduces the information disclose system, the staff owned stocks and participation, social responsibility accounting method. Safeguarding right of suit for stakeholder, established the trust lawsuit pattern with the NGO. Hoping it could supervise and urge the enterprise undertakes the corresponding social responsibility, with repays the survival resources and the development condition of enterprises provide by the society, and atones for the negative consequence which creates to the society caused by enterprise behavior, thus coordinate the enterprise benefit and the social benefit , gradually achieving the balance.