기업의 사회적 가치 창출을 위한 기업법의 과제-CSR 이론에서 CSV 개념의 수용 가능성을 중심으로-

Since the discussion on the corporate social responsibility (CSR) in Commercial Law had been held mainly on the shareholder primacy theory and stakeholder theories too much, few reviews were performed on the nature of the corporate social responsibility and the social values to organize this. Therefore, the following implications could be found in the review whether the concept of creating shared value (CSV) which was suggested in Business Administration was applied as the strategic CSR in the corporations based on the historical review results to date on CSR considering these in this article. Corporation is a legally independent body from the organization members, however, the benefits of corporate members and the society are connected mutually. Therefore, creations of social and economic values in the corporation are the relations of not confrontation but coexistence. In this regard, it is persuasive to argue that the benefits of the corporation as well as the members could be enhanced simultaneously by creating social values, in view of CSV. Then, it is inevitable to amend the argument on the shareholder primacy theory and stakeholder theories with respect to CSR previously. Hence, it is high time to review the social value issues which have been suggested in CSV in view of Corporation Law.