The Research On Implementation Mechanism Of Corporate Social Responsibility

The company, as a for-profit legal person, its for-profit is innate. However, with the continuous development of the company and society, the dual character of corporate causes lots of problems, which presents the issue of corporate social responsibility to public. Under the auspices of profit priority, how to fulfill their responsibility under the premise of seek profits becomes a hot topic. Company should not take profit as the sole purpose of its existence; while they should give consider to its social responsibility, which will make for the long-term development of the company and the society. For the developing dilemma of the company, American scholars put forward the theory of corporate social responsibility, they think the company can no longer maximize shareholders' interests as the only goal, when the company makes decision, they should take into account the interests of shareholders and other stakeholders, in order to urge the company undertake social responsibility at the time of making profit. With the establishment of the stakeholder theory, corporate social responsibility system gets a solid theoretical foundation and gradually affirmed by the world company law, and then it becomes an important system in the corporation law. On the other hand, many scholars in our country carried on thorough research and analysis to corporate social responsibility, but there were a series of problems, such as copying the mode of western countries, regardless of the actual situation, the indistinct definition, fuzzy standard, lacking of operability. In order to provide theoretical guarantee to realize the legalization of corporate social responsibility in our country, the author attempts to illustrate the true connotative definition of corporate social responsibility and its implementation by analyzing the basis of the theory of corporate social responsibility and its development, and the actual condition of our country from the perspective of law.This article mainly uses the method of economics, value analysis, history inductive method and comparative analysis methods. By summarizing and analyzing the existing theory of corporate social responsibility, the author tries to define the legal connotation of corporate social responsibility, this paper holds the view that the subject of legal responsibility is the company, but the final actual implementation body is the member of the company, moreover the scope of undertaking company social responsibility should not too wide. Based on the above theory, this paper argues that we should perfect the corporate governance and we should strengthen the external supervision to achieve corporate social responsibility, to seek the balance between company profit goals and social responsibility.The article mainly divides into four parts. In the first part, the origin of the corporate social responsibility is expatiated, and thus it leads to different definition and evaluation by different scholars. Based on that, the author summarizes her own definition. And then the paper clarifies the extension of corporate social responsibility, the whole part constitutes a complete overview of corporate social responsibility. On this basis, the legitimacy of corporate social responsibility to fulfill is expounded from three aspects, which provides theoretical support for the implementation of corporate social responsibility. After that, the analysis of the connotation and characteristics of the corporate social responsibility realization mechanism raises the core theme of the article. In the second part, with the aid of analysis and comparison of the United States, Britain, Germany, Japan's corporate social responsibility realization mechanism, the author summarizes the beneficial experience for our country. In the third part, based on the situation of our country, the article emphatically explains the present situation and problems of the corporate social responsibility realization mechanism to find out the problem. The fourth part analyzes the perfection of corporate social responsibility legal implementation mechanism, which is the focus of the article. In this section, the author regards the problem mentioned in the third part as the breakthrough point, to illustrate how to perfect our country corporate social responsibility implementation mechanism from five aspects.