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公司社会责任提出于20世纪20年代,滥觞于20世纪80年代,从多德与伯利论战开始进入法学家的视野,其概念界定说法不一,本文以多德与伯利就“董事应对谁负责”为主题的论战为引子,指出公司社会责任的争议焦点是公司是否应当将增进社会利益与营利一起作为公司的目标,分析论证支持公司承担社会责任的理论存在的两个误解。提出解决社会问题的根本还在于社会立法的规制增加公司承担的责任力度,依靠道德指引鼓励公司背后的经营者主动增加社会利益。
Corporate social responsibility was put forward in the 1920s, beginning in the 1980s. Since the debate between Dodd and Burley entered the field of vision of jurists, the definition of corporate social responsibility varies from one perspective to another. This article takes Dodd and Burley as examples Who is responsible for "the theme of the controversy as an introduction, pointed out that the focus of corporate social responsibility debate is whether the company should enhance social interests and profit together as the company’s goal, analysis and demonstration to support the company to assume the social responsibility of the existence of two misunderstandings. The basic solution to social problems lies in the fact that the regulation of social legislation increases the company’s responsibility and relies on moral guidelines to encourage the operators behind the company to take the initiative to increase social interests.