Corporate Social Responsibility And Its Implementation Environment

Corporation Social Responsibility (CSR) refers to that corporations zealouslytake on the responsibility of making progress for the society, focusing on thenatural resource and economic environment, maintaining the social order, assistingthe week colony, taking part in the community development, guaranteeing therights and interests for the employees and fulfilling the responsibility to thebenefit-relative holders and social public cause while pursuing the maximum profit.CSR has been an unrestricted developing trend in the world with the economyglobalization and social development.In the implementing process of CSR, it's crucial that how the corporationdiscards the influence of "maximum interests for the shareholders" in thetraditional corporation charters, builds up the notion of corporation socialresponsibility from the long run of corporation's interests based on the humanbeings and the society, strengthens internal management, zealously takes part in theCSR movement. And also it's a significant content of CSR that how does the stateconstruct a favorable CSR implementing atmosphere, build up a favorable externalenvironment for the corporations performing the CSR, create a equitable, honestand harmonious market order and shape a complexion of respecting and supportingCSR, and make more corporations take part in the CSR implementing process.This paper contains 4 parts. The first part includes the meaning of CSR. CSRrefers to that the corporation zealously fulfills the responsibility to enlist someinterest for the benefit-relative holders besides shareholders, with the bottom line ofimplementing the stipulated laws during pursuing the maximum benefit.CSR, being the rectification and supplement to the traditional "maximum interestsfor the shareholders" principle, is the entia of corporation's moral responsibilityand law responsibility, which takes the non-shareholder interest holders as itsantipodean side. And CSR also is the responsibility that the corporation to theemployee, the consumer, the creditor, the environment and the social public cause,which has a significance to enhance the corporation's long-range competitionstrength, create an upstanding marker order and construct a harmonious society.The second part explains the present state of CSR implementation. Comparingthe implementation obstacles of CSR in our state and the corporations having twoattitudes towards CSR from the internal environment, the paper brings forward thatthe corporation should take CSR as a significant part in the self-operation and fromthe long-range, initiatively take up its own social responsibility. And from theexternal environment the paper also induces and analyzes the law circumstance forthe CSR implementation in our state, pointing out that CSR is consistent with thevalue-concept of domestic laws nowadays, and the external circumstance should berestricted through forced criterion to build up a harmonious, equitable marker orderand enhance the drive of corporation's initiative fulfillment of CSR. CSRimplementation is a systematic project, especially in the precondition of the presentimperfect law and having gap to the relative international standards, which needsthe conjunct effect of the internal and external constraint mechanisms.The third part introduces the development and legislation of CSR overseas.From some aspects, theory development and judicial practice and so on, this paperhas a review and summary to the CSR movement in the USA, UK, Germany andthe Netherlands etc. and puts forward that every state indeed adopts a attitude ofdealing with concrete matters relating to the cognition of CSR, gradually accepts orzealously drives the development of CSR in the legislation and practice. The theoryproductions and practical experience in other states of CSR's development are theprecious fortune for the implementation of CSR at home.The last part includes the expectations and proposals towards the legislationsand implementations of CSR in China. Based on the summary to the imperfect ofthe CSR legislation, it gives out the expectations towards the law issues in the CSRfulfilling process in China, and that CSR should be established on a formal lawsystem in China, and the legislature should discard traditional legislative concept,enhance the legislation and lead the corporations to initiatively fulfill CSR throughmany methods. In the concrete implementation progress, this paper has somebeneficial discussions and prospects on strengthening the force of re-adjusting ofcorporation supervising structure, enhancing the director's functions, introducingthat "benefit-relative holders" take part in corporation's supervision andconsummate the system of the board of supervisors,strengthening the functions ofthe board of supervisors, perfecting the information exposure of corporation,enhancing the corporation's information diaphaneity and the company'smanipulation and some relative aspects. The corporation itself should set up the"based on the human beings" notion, enhance the perfect of internal systems,initiatively take on the moral responsibility and law responsibility and acceleratethe health development of CSR in China from the inside and outside aspects.