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2006年新修订的《公司法》第五条将公司社会责任作为一项法定责任予以规定,但是这并不意味着对公司是否应当承担社会责任争论的终止。公司作为以营利为目的的法人,是仅仅以最大限度地为股东们赚钱作为自己唯一存在目的为优先,还是应当最大限度地以承担公司社会责任为优先?本文从公司社会责任的缘起着手,讨论我国新《公司法》的立法态度,反思公司社会责任与公司股东利益最大化的关系,进而得出股东优先性的结论。
Article 5 of the newly amended 2006 Company Law stipulates corporate social responsibility as a statutory obligation, but this does not mean the termination of the debate on whether a company should assume social responsibility. Whether a corporation as a profit-making legal person is a mere priority to maximizing profit for its shareholders as its sole purpose or whether it should give top priority to corporate social responsibility? This article starts from the origin of corporate social responsibility and discusses China’s new “Company Law” legislative attitude, reflect on corporate social responsibility and maximize the interests of shareholders, and then come to the conclusion of the priority of shareholders.