Value Transfer and Institutional Reconstruction of Corporate Social Responsibility from the Perspective of Social and Public Interests
Value Transfer and Institutional Reconstruction of Corporate Social Responsibility from the Perspective of Social and Public Interests
순판치(Southwest University of Political Science and Law); 조만일(Southwest University of Political Science and Law)
26권 4호, 493~544쪽
초록
This study explores how corporate social responsibility can realize the reconstruction of its values within the framework of public interest in the specific context of China, and analyzes the many challenges and fundamental causes encountered by enterprises in fulfilling their social responsibilities, including the unclear understanding of the concept of social responsibility, the superficial phenomenon of the implementation process, and the backwardness of relevant laws and regulations. Functional reshaping of the establishment of a modern enterprise system. This paper proposes a hierarchical model of corporate social responsibility including the basic layer, the advanced level and the ideal layer, shows the progressive and multi-dimensional nature of the connotation of responsibility, improves laws and regulations, establishes a multi-dimensional incentive and restraint mechanism, and strengthens the information disclosure system, and the research results not only deepen our understanding of the theory of corporate social responsibility, but also provide a new strategy and way for enterprises to fulfill their social responsibilities under the socialist market economy system with Chinese characteristics. The practice of corporate social responsibility in China faces many challenges. The Company Law of the People’s Republic of China (hereinafter referred to as the “Company Law”), revised in 2023, incorporates “fulfilling social responsibility” into the basic obligation of companies, laying the foundation for the legalization of corporate social responsibility. From the perspective of social and public interests, this paper re-examines the value proposition and realization path of corporate social responsibility, aiming to promote Chinese enterprises to better fulfill their social responsibilities and provide a Chinese perspective for the development of global corporate social responsibility theory.
Abstract
This study explores how corporate social responsibility can realize the reconstruction of its values within the framework of public interest in the specific context of China, and analyzes the many challenges and fundamental causes encountered by enterprises in fulfilling their social responsibilities, including the unclear understanding of the concept of social responsibility, the superficial phenomenon of the implementation process, and the backwardness of relevant laws and regulations. Functional reshaping of the establishment of a modern enterprise system. This paper proposes a hierarchical model of corporate social responsibility including the basic layer, the advanced level and the ideal layer, shows the progressive and multi-dimensional nature of the connotation of responsibility, improves laws and regulations, establishes a multi-dimensional incentive and restraint mechanism, and strengthens the information disclosure system, and the research results not only deepen our understanding of the theory of corporate social responsibility, but also provide a new strategy and way for enterprises to fulfill their social responsibilities under the socialist market economy system with Chinese characteristics. The practice of corporate social responsibility in China faces many challenges. The Company Law of the People’s Republic of China (hereinafter referred to as the “Company Law”), revised in 2023, incorporates “fulfilling social responsibility” into the basic obligation of companies, laying the foundation for the legalization of corporate social responsibility. From the perspective of social and public interests, this paper re-examines the value proposition and realization path of corporate social responsibility, aiming to promote Chinese enterprises to better fulfill their social responsibilities and provide a Chinese perspective for the development of global corporate social responsibility theory.
- 발행기관:
- 현대중국학회
- 분류:
- 중국