企业社会责任可谓近年来中国社会炙手可热的话题,无论是经济学界、社会学界还是法学界,都对此进行了激烈的讨论,一场企业社会责任运动在中国已然展开。然而,在繁荣背后,我们需要多一份理性和冷静。广义或笼统地说,企业应当承担社会责任,这是没有问题的;但当我们基于法学视野考察中国企业社会责任,对企业社会责任进行法律规制时,不应无限扩张企业社会责任,不应忽视中国企业发展的特殊性和差异性,更不应将企业社会责任作为企业活动和企业立法的理念追求和基本准则。面对企业社会责任的法律规制,我们需要理性思考。同时,应重新检视中国《公司法》第5条关于公司社会责任的规定。 Corporate social responsibility can be described as the hottest topic in Chinese society in recent years. Whether it is economics, sociology or law, this is a heated discussion. A corporate social responsibility movement has already started in China. However, behind prosperity, we need more rationality and calmness. Broadly or generally speaking, enterprises should assume social responsibility, which is not a problem; but when we examine Chinese corporate social responsibility based on jurisprudence and corporate social responsibility, we should not indefinitely expand corporate social responsibility and should not neglect The particularities and differences in the development of Chinese enterprises should not even make CSR their pursuit and basic norms of corporate activities and business legislation. Faced with the legal regulation of corporate social responsibility, we need rational thinking. At the same time, we should review the provisions of Article 5 of the Company Law of China on corporate social responsibility.