Corporate Social Responsibility

To fulfill their social responsibility is the company thoroughly implement the scientific concept of development of practical action. To fulfill their social responsibility to require the companies to adhere to the people-oriented, scientific development, in the pursuit of economic efficiency the same time, stakeholders and environmental responsibility, enterprise development and social, environmental harmonization. This is to promote the building of a socialist harmonious society, an important measure, but also the company thoroughly implement the scientific concept of development of practical actions.How to coordinate the interests of shareholders and stakeholders interests are corporate social responsibility theory of the facts, the difficulty. Understanding of the problem lies in clarifying the relationship between the three concepts, namely, shareholders, corporate interests and the interests of society. According to the company the separation of powers theory, the company's interests with shareholders interests, by the distinction between ownership and management rights which can be separated. However, the company based on the trust theory, the company commitment to fiduciary duties of directors to shareholders, which the company's decision-making behavior, there should be consideration for the interests of shareholders, which shareholders can be connected with the company's interests. It should be said that the interests of shareholders is the most fundamental interests of the company to maintain, while its rooms and other stakeholders is limited to the interaction between the interests of the absence of such fundamental relevance.But when we in a broader perspective to examine the interests of the company, the company has with other operators on the market actors, social public interests of society as a whole is closely related to:the shareholders to invest in companies, the aim of increasing personal wealth, that is, corporate profitsmaximization; state regulations company system is designed to attract public investment to stimulate the economic development, thus enhancing overall social welfare;'s operating performance has a direct bearing on the interests of workers and creditors, and so on.For this reason, in the maintenance of shareholder interests, corporate interests and the content should also be expanded into the stakeholders of the factors, and to reflect the interests of the company's corporate objectives-oriented and should not be limited to the interests of the company's shareholders to maximizeshould moderate expansion, which is in the company's objectives should reflect the company's public welfare, such public interest embodied in the company-specific decision-making behavior of some of them on the performance of corporate social responsibility. Of course, the company will assume corporate social responsibility but also as one of the goals will surely have a profit objective with the pros and cons of the issue. From the national theoretical and legislative point of view, to subordinate the goals of social responsibility advocates are mostly profit-making goals, or a combination of equal importance. And how to be determined, it should be combined with national economic development level, the level of social credit and other standards to be determined. However, the development trend terms, the company in a modern society should assume more social responsibility, which most corporate law scholars agreed conclusions.This article is based on the above considerations, the first part focused on the concept of corporate social responsibility, nature, arguments and the situation in the country's development in detail in order, trying to theoretically define the meaning of corporate social responsibility. Corporate social responsibility in a broad sense and narrow sense, broad sense of social responsibility with social interests, including the contents of the statutory responsibilities and with the social interests of the content of moral responsibility. Statutory social responsibility refers to laws and administrative regulations should expressly assume the company's social responsibility. Why does the second part of the company to bear the necessary social responsibility, right from the causes and substantive aspects were examined in detail. Corporate social responsibility reasons, the main one is based on the status of corporate ethics and corporate social attributes, and environment outside the company-a mature civil society. In addition, the responsibility to make up for the government is the reality of corporate social responsibility needs. Currently, the lack of unified authority of corporate social responsibility standards, the company even if they wanted to fulfill their social responsibility, and does not know how. The lack of such a standard system also makes the company unable to fulfill our corporate social responsibility to do an objective and just evaluation. Therefore, to determine standards of corporate social responsibility is necessary.The third part of the paper is to answer how the company a better social responsibility, mainly from the status quo of China's current legislation to make further accelerate our corporate social responsibility, vision system, system construction and some shallow legislative proposals.