The Construction Of Legal System On Corporate Social Responsibility

Along with the enlargement of the scale of enterprises, enterprises giving society to create huge physical wealth and spiritual wealth also bring a series of negative effects on society. How to make enterprises serve society better is the key problem which we currently solve. The birth of the theory of Corporate Social Responsibility gives the direction to solve the problem. However, since its birth, the theory brings violent arguments. People separately proposes their own views on whether enterprises should afford Corporate Social Responsibility, the definition of Corporate Social Responsibility, the coverage range of Corporate Social Responsibility and how to guarantee the realization of Corporate Social Responsibility.The thesis attempts to begin from the annotation of Corporate Social Responsibility and proposes the author's individual opinions through the introduction on the origin, the arguments and all the definition in all the concepts of Corporate Social Responsibility. On the basis of the expurgation of the boundary of Corporate Social Responsibility, the thesis analyzes the validity of enterprises affording social responsibilities as the theoretical cornerstones of law. And after the thesis compares the practice and legislation situation of Corporate Social Responsibility in China with those in USA, Japan and other countries in Europe, it raises tentative plan about the institutional construction of concrete Corporate Social Responsibility in China and advocates to set up enforceable legal system with the core of company law and incentive legal system with the core of tax law.The thesis chiefly takes the method of dialectical thinking including the methods of history and logic, induction and deduction, abstraction and concretion and analysis and integration. Meanwhile, the thesis also combines with law, sociology and economics to research and put the practical condition as a basis to study. The innovative point of this thesis lies that it proposes enforceable regulation to set accordingly Corporate Social Responsibility and once enterprises violating the regulation must afford the disadvantage consequence thus guarantee social responsibilities to implement.