公司社会责任最早被经济学家所重视,而后才作为法学命题被提出来。作为一个法学命题,它始于美国法学家伯利与多德的论战。现代公司的新特征与传统公司的单一性特征不同,表现为营利性和社会性兼顾、社会性凸显。现代公司的运作经营不仅关系到股东的利益,还关系到职工、消费者和债权人等利益相关者的利益,这就要求现代公司践行应有的社会责任。2005年修订后的《公司法》增设了公司应履行社会责任的概括式规定,该条款被学界称为“公司社会责任条款”。 Corporate social responsibility was first taken seriously by economists, and then it was proposed as a legal proposition. As a legal proposition, it began with the controversy between the American jurists Burleigh and Dodd. The new characteristics of modern companies are different from the unique characteristics of traditional companies. They are expressed in terms of profitability, sociality, and sociality. The operation and management of modern companies not only concerns the interests of shareholders, but also the interests of stakeholders such as employees, consumers and creditors. This requires modern companies to practice their due social responsibilities. The “Company Law” amended in 2005 added a general rule that the company should fulfill its social responsibilities. This clause is called “corporate social responsibility clause” by academic circles.