| CSR in the 20th century has been frequently seen in the number of foreign areas is an important concept, it is the basic idea in construction of a harmonious between business and social relationship today. As theoretical conception, the CSR has Meaningful implication and a lot of different interpretations, even in its advocates, but also it fails to form a recognized definition. At present, China is in accordance with the requirements of the socialist market economy, focus on the deepening of enterprise reform and perfect the legal system. The CSR put in our country abroad, is a major problem to bear on the role of corporate law and corporate positioning system to build, The attitude of science is obviously not a negative attitude to avoid preconceptions nor simple positive or negative, on the contrary, we must fully understand and realize it, and then to make a choice in the interests of the measure on the basis of its decision.This article stands on the position of advocate of CSR, on the base of the definition of CSR to compare the status of CSR at home and abroad, we analyze the existing problems and cause of CSR to bear, and to build in our system of CSR concept. The full text of three parts:The first part is the definition of CSR. In this paper, first of all through the history of the Tracing to its source from the first CSR on the terms proposed to the community of different nation theory of CSR to express the different expression of meaning, and in general on CSR and put forward the establishment of a phased description.Secondly, CSR had a specific definition. Through CSR of several different definitions of the meaning given the meaning of CSR in the article compared the business recognized, and with his kind of shape compared to grasp the nature of our country's CSR : firstly, CSR is an active social responsibility; secondly, the relative obligations of CSR is non-corporate shareholders; thirdly ,CSR is a unity of moral and legal obligation to enterprises of the obligation ; CSR as amended and supplemented is the traditional principle of maximizing profits for shareholders. Once again, on China's current, CSR emphasized the strategic significance is in the light of China's building of CSR system.The second part the situation of CSR at home and abroad compared with. The article compares with the study of the situation, the status of legislation, and the situation of the reality. In the first study of the situation, it explores the academic ideas of CSR of the United States , the only goal of the enterprise for CSR where the early pioneers in order to maximize corporate profits and thus maximize shareholder profits to CSR ;but to promoter to maximize profit is just one of the goals of enterprise, it is embodied obligations in the corporate managers to their shareholders, in addition, its goals to the business still should be to preserve and enhance the common good ,which reflected the obligations in the business And managers of enterprises to non-shareholder stakeholders. Corporate legal system should be the two dimensions of equity between objectives in the business of profit and public interest in this dual objective of the enterprise, focused on the former, the latter focusing on. Focus on the arguments to carry out CSR, and to give examples of most of the opponents of a fundamental refusal to CSR, it is said that one reason is the "CSR" never to accept that the proposal runs counter to the nature of the business and corporate law tradition , much less a legal concept operational. CSR advocates of "CSR" show the most clear-cut identity. They are trying to reveal the social responsibility of business due, which formed a variety of CSR definitions .One is of the extension approach (Extensional Approach) on CSR as defined. The second is in the concept "corporate responsibility" (Corporate Responsibility) to grasp the meaning of CSR by comparison variety of corporate responsibility with. Third is to CSR to cover as a result of several kinds of corporate responsibility and corporate responsibility are of the same concept. More than three ways to define CSR reflects the concentration of scholars of CSR to grasp the different extension. In addition, on the definition of CSR, it cited the many academic differences. The scholars British and American who sum up on the connotation of CSR is not an abstract definition of a CSR of the real connotation. By contrast, domestic CSR on the theoretical research simply into positive and negative theory, parallel examples of the contents of the claim. This was followed by legislation in the situation, in the foreign law the United States and European countries as an example to explain the relevant countries on the issue of CSR by making legal arrangements and the design of the system; In domestic law, on the whole, CSR listed in the current law in general Provisions of workers involving the democratic management, labor protection and environmental protection. Again in the business community to assume responsibility for the situation, it cited a number enterprises of Western countries and international organizations have taken a number of specific practices; also it pointed out that China's enterprises in the way of social responsibility to bear on the performance of major concern for the common good and responsibility to strengthen and develop the situations.The third part of our domestic CSR in the problems, the reasons for our country and build a system of CSR. It should be said to be the end-result that the front part of the analysis, especially in aspects of our CSR in building a system. First of all, it defined the existing problems of the current CSR in the performance that to business and government in the social responsibility their CSR are too heavy, lines are not clear; enterprises do not consider environmental issues; Chinese enterprises in the performance of social responsibility did not establish the correct production and management sense, there is no right of management; Chinese enterprises in the establishment of social responsibility had not a sound system. It analyzes of the current enterprise in China to fulfill their social responsibilities that exist in the cause of the problem: the inadequate laws and regulations; Chinese enterprises to fulfill their social responsibilities in the area did not have a correct sense of the production and operation, there is not proper management; enterprises do not pay attention to sustainable development. In CSR to build the system, it puts forward eight measures as follows: 1, Enterprises of Multiple obligations 2, Establish our CSR standards in eight from t he area .3, Enterprises should establish their own CSR strategies. 4, CSR of the specific content: 5, The State Government and relevant agencies should formulate and improve relevant to strengthen CSR policies and regulations, guide enterprises to actively fulfill their social responsibilities. 6, adjusting Corporate structure to CSR-oriented. 7, the responsibility and right design in competence of enterprise managers CSR related to 8, the legislative style to CSR. |
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