중국 기업의 사회적 책임에 관한 사회책임위원회제도의 도입 검토

The concept of “Corporate Social Responsibility”was introduced in China after reform and openness Particularly, joining WTO in 2001 and the globalization of the economy have decisive effect on emerging the concept of corporate social responsibility in earnest. In China, the unique form of corporate social responsibility, which is different from other capitalist countries, had existed from the past, but has developed in a different way on the basis of the unique economy system derived from social responsibility. After corporate social responsibility was stipulated under Article 5 of amended Chinese Company Law of 2005, the discussion on the way how to impose social responsibility to a company has been carried on considerably at the various fields. Especially, the positive response of economic community to it as competitively announcing the reports on it will represent the company’s decision and actions. Chinese government and leaders also emphasize corporate social responsibility in the political document or discourse as an important issue. Overall, the discussion can be seen that a particular corporate or country tends to deal with corporate social responsibility politically, or to manage it at the international level as a strategic way. In fact, the corporate social responsibility is a macro-social responsibility basically, involving economic and political features. However, it does not regulate the specific behavior of the company effectively, as well as it does not carry effective and preventive binding measures to make miro-management decisions, though its surface feature is frightening as a “tiger without teeth.” Besides, the corporate social responsibility report each company announced has become a new type of company advertisement. In order to become it as a “tiger with teeth”,therefore, academia, economic and legal community should continuously make an effort to research on it. In China, most legal scholars still raise a question whether the corporate social responsibility stipulated in Article 5 of new Chinese Company Law could be a trial nom, because they consider that it only exists in the moral provision or legal principle. Then, how a company could realize corporate social responsibility in the process to make a management decision? A company should take priority to acknowledge the validity of corporate social responsibility as a trial nom. Based on it, the company should find rational solutions how to implement the corporate social responsibility. To establish Committee of Social Responsibility under board of directors of a company or to improve corporate governance could be one of the solutions.