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从现代企业社会责任理论之勃兴着手探讨该理论的价值内涵及正确的价值导向,为企业社会责任之道德责任、法律责任的践行奠定正确的理论起点。针对践行企业社会责任之法律责任目前的立法状态分析司法介入企业社会责任实现机制的可能性及面临的几大难题,并提出了相应的理论构想以期待学界对企业社会责任的研究向司法领域的延伸。
Starting from the boom of modern corporate social responsibility theory, this article discusses the value connotation and correct value orientation of the theory, laying a correct theoretical starting point for the moral responsibility and legal responsibility practice of corporate social responsibility. In view of the current legislative status of the legal responsibility of practicing corporate social responsibility, this paper analyzes the possibility and problems faced by the judiciary in intervening corporate social responsibility implementation mechanism and puts forward the corresponding theoretical ideas to expect the academic community to study corporate social responsibility in the judicial field The extension.