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企业社会责任具有道德属性,企业社会责任的规范体系不应是单一的,而应是由国际法规范、国内法规范、外部生产守则和内部生产守则共同构成的制定法和非制定法相结合、强制性和倡导性相结合、外部规范与内部规范相结合的完整规范体系;在企业社会责任规范体系构建中,应处理好政府力量与民间力量、强制性与自愿性、国际化与本土化之间的关系。
Corporate social responsibility has the moral character. The normative system of corporate social responsibility should not be single, but should be a combination of statutory and non-statutory statutes consisting of the norms of international law, the norms of domestic law, the code of external production and the internal code of practice. And advocacy, the combination of external norms and internal norms of the integrity of the normative system; in the construction of corporate social responsibility norms, should deal with the government forces and civil power, mandatory and voluntary, between the international and the localization relationship.