[1]华忆昕*.企业社会责任的责任性质与立法选择[J].南京师大学报(社会科学版),2018,(06):109.
　HUA Yi-xin.The Nature of and the Legislation on Corporate Social Responsibility[J].Journal of Nanjing Normal University (Social Science Edition),2018,(06):109.
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企业社会责任的责任性质与立法选择

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《南京师大学报》（社会科学版）[ISSN:1006-6977/CN:61-1281/TN]

Title:: The Nature of and the Legislation on Corporate Social Responsibility

Keywords:: corporate social responsibility; nature of responsibility; legislative choices

摘要:: 企业社会责任的构建与完善是达成可持续发展目标的重要环节。目前关于企业社会责任的责任性质主要存在自愿责任和法律责任两种观点，随后又在此基础上发展出了企业社会责任综合性的传统讨论和层次性的现代模型，丰富了企业社会责任的内涵和外延。在此基础上发展出了欧盟为代表的“非金融事项报告”、印度为代表的“设置强制支出水平标准”和北欧国家为代表的“企业社会责任融入公司治理”三种立法模式。我国在进行立法选择时，应明确企业社会责任综合性、多层次的责任性质，分析并改善现有立法模式法律移植过程中产生的本土化问题，通过出台《企业社会责任促进法》完善法律责任，通过将企业社会责任内化为公司治理的组成部分促进自愿责任。

Abstract:: Improving corporate social responsibility ( CSR ) is an important way of achieving sustainabledevelopment goals. There are three views on the nature of CSR: it is a voluntary responsibility; it is a legalresponsibility; and it is a comprehensive responsibility. Based on these views, there are also three ways ofmaking laws to govern CSR. One way is to provide non-financial report, the practice of which is representedby the EU countries. Another way is to set the lowest spending standard. The third way is to integrate CSR intocorporate governance. When China selects the way of legislation on CSR, we should fully understand that CSRis a comprehensive responsibility. We should issue a relevant law to promote CSR as well as integrate CSR intocorporate governance.

备注/Memo:: 109南京师大学报（社会科学版）/ Nov. 2018 / No. 6企业社会责任的责任性质与立法选择华忆昕*［摘要］企业社会责任的构建与完善是达成可持续发展目标的重要环节。目前关于企业社会责任的责任性质主要存在自愿责任和法律责任两种观点，随后又在此基础上发展出了企业社会责任综合性的传统讨论和层次性的现代模型，丰富了企业社会责任的内涵和外延。在此基础上发展出了欧盟为代表的“非金融事项报告”、印度为代表的“设置强制支出水平标准”和北欧国家为代表的“企业社会责任融入公司治理”三种立法模式。

更新日期/Last Update: 2018-11-25