作　　者： ; ;

机构地区： 中山大学法学院

出　　处： 《现代法学》 2008年第2期37-45,共9页

摘　　要： "超越法律"的企业社会责任,是企业负担的那些超出法律强制性义务规定且符合社会价值和期望的责任,确认这种责任的法律规范实为"软法",它主要通过责任目标内化于企业的商业行为和治理结构之中,以实现企业的"自我管制";通过保护利益相关者的实质性和程序性权利,提高利益相关者的谈判抗衡力量以实现市场的自发对抗;并以声誉机制和非政府组织的作用作为责任的实施机制的补充。 Corporate social responsibility （CSR） can be divided into CSR prescribed by law and CSR ＂beyond law＂ that is, though, not provided by law but accords with social values and expectation. The legal norms governing the latter CSR are indeed ＂soft law＂ that sees to that social values and expectation will embody in corporate business behaviors and governance structures so that corporate self-regulation is enforced. ＂Soft law＂ intends to protect substantive and procedural rights of stakeholders and improves their negotiation ability so as to enable spontaneous counteract and balance of markets. Further, corporate reputation and the functions of NGO will also add much to the performance of CSR.

关 键 词： 企业社会责任 软法 自我管制

领　　域： [政治法律] [政治法律]