CSR에 관한 합리적인 법정책의 방향 - EU의 CSR을 중심으로 -

We look at the history about CSR and law and a system in EU. CSR does not leave it for a moral obligation simply in EU and is included in the range of the legal responsibility slowly. By a case of international corporate scandal and the enforcement of ISO26000 which is an international standard, the legislation of CSR is made slowly recently. CSR can be said to be generally corporate social responsibility. There was only a moral obligation conventionally. However, CSR is already recognized for legal responsibility according to the change of the times in EU etc. But there is a difference in it by economic reality and the phases of the times of each country. A CSR of our country-related legislation and directionality concerned with in the following. I easily suppose a idea of the related CSR legislation in the following. 1. At first it is importance of the corporate social responsibility in the field of environment. As for the environmental pollution, inevitability can occur by corporate management, but it is natural to have to add legal regulation for this because the serious nature of the environmental pollution. It is necessary to submit an environment-related report annual practice for a listed company in particular. 2. We need to create the new company system like as 'Community Interest Companies' in England. 3. To block corporate scandal so-called Enron cases we necessary legislate the inside control system of the company. Our Country take in our country by Financial Investment Services and Capital Markets Act partly. It is necessary to revise it so that it is generally applied to the company where is higher than a decided scale. 4. In CSR-related company activity, the maintenance of the legal system to help the operation of the socially vulnerable hierarchy is necessary. It is necessary to give incentive and various tax preferences for the handicapped person employment and the old law population employment.