On Corporate Social Responsibility

After the promulgation of the new Corporation Law,the corporate social responsibility becomes the concerned topic in theory and in practice.In theory,the concept,the status,the nature and the influence in the practice are not clear and controversial.So the study of the corporate social responsibility is important for the practice.This thesis introduces the history of the corporate social responsibility;then,discussed the concept in broad sense basing on the ethics;and argues the conflictions of the concept of the corporate social responsibility and the economic benefit;finally,analyzes the application and the legislature in Corporate Law.The text includes five parts:The first part interprets the history of corporate social responsibility,and introduces the spreading in America.The corporate social responsibility comes from America.About from 1927 to 1932,the debate between the Dodd and Berle arouse the concern of the corporate social responsibility.Since the 80s,there is a national discussion about the corporate social responsibility.Pennsylvania first reform the corporation law in 1983.It authorizes the directors the right to consider others benefit,not merely the benefits of the shareholders.The reformation of the corporation in Japan and the Germany attach much significance to the protection of the stakeholder.The second part analyzes the theory basis of the corporate social responsibility.This thesis analyzes the reason of the abuse of the corporation,the sustainable development of corporation,the social nature of the corporation and the externality of the corporation.In economic,the big corporation destroys the order of the market,and forms the monopoly and restricts the competition.The third part argues the concept of the corporate social responsibility.Comparing the concept of corporate social responsibility and the conflictions of the essence of the ethics and the value of benefits,this thesis concludes the idea that if adopting the ethical concept of the corporate social responsibility,the shareholder and the corporation will be absorbed into the corporate social responsibility.It will reduce the efficiency and the increase the confliction of the ethics,and this relationship can be regulated by the good faith and will achieve the balance of the shareholder and the corporation.In the concept of corporate social responsibility,the benefits should be in the public field.The forth part discusses the scope of the corporate social responsibility.Basing on the third part,this paper defines the duty for the employee,the duty for the consumers,the duty for the protection of environment,the duty for the creditors,and the duty for the community and the charitable activities,etc.The duty for the creditors,the duty for the community and charitable activities should be excluded out of the concept,and the duty should be took into consideration only involving the public interests.The fifth part demonstrates the legislation of the Corporation Law and its application in practice.The corporate Social responsibility defines it in general way,so it needs further study. Analyzing the rule 5 of the Corporation Law,the corporate social responsibility should function as the judicial rule,but the courts should apply it properly.