论文部分内容阅读
传统公司法理论认为公司利益和股东利益是一致的,但事实上,公司利益是一个区别于股东利益以及公共利益的概念,本质上是股东利益和其他利益相关者利益的协调统一。由此,公司社会责任的本质在于公司利益的实现,实现过程则依赖执掌公司经营管理权的董事。所以,从董事对公司信义义务的视角探讨公司社会责任的实现,极具现实意义。本文拟从公司社会责任的存在依据出发,以董事
The traditional theory of corporate law holds that the interests of the company and the interests of the shareholders are the same, but in fact, the corporate interest is a concept that is different from the interests of the shareholders and the public. It is essentially the harmony between the shareholders’ interests and the interests of other stakeholders. As a result, the essence of corporate social responsibility lies in the realization of the interests of the company, and the realization process relies on the directors in charge of the operation and management of the company. Therefore, it is of great practical significance to discuss the realization of corporate social responsibility from the perspective of directors’ duty to the company’s trustworthiness. This article is based on the existence of corporate social responsibility based on the starting point to directors