企业社会责任规制反身法路径的适用与反思
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D922.291.91;F270

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国家社会科学基金重大项目"中国企业社会责任重大立法问题研究"(16ZDA067);中国政法大学教师学术创新团队支持计划(20CXTD02)


There flexive law method of corporate social responsibility regulation
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    摘要:

    反身法理论的出现解决了实质法体系下企业治理"规范限制"和"规范立法"的问题,并促进了企业社会责任规制由CSR1到CSR2的转变。在反身法路径下,企业社会责任报告和"遵守或解释"规则成为企业社会责任的两大实现机制。然而,由于反身法路径未改变企业社会责任作为自愿性、外部性责任的属性,该路径在内在制度和外在表现上均存在不足,可通过"外部责任内部化"予以补足。为寻求反身法路径的本土化适用,加强我国企业社会责任立法的体系化建设,提升我国企业的社会责任承担水平,本文通过梳理反身法理论的形成及其与企业社会责任的理论连接,论证了反身法路径应用于企业社会责任规制领域的现实需求,分析了世界范围内企业社会责任规制反身法路径所带来的企业社会责任规制范式转变及实施效果,并在此基础上立足本土剖析我国企业社会责任规制的发展与瓶颈,重构企业社会责任的划分类型,以求在此基础上构建以反身法规制为核心,辅以可持续公司法、强制性企业社会责任等实质性监管方式的"反身法+"企业社会责任规制中国模式。

    Abstract:

    The emergence of reflexive law solves the problem of rules cognitive and normative legitimacy in substantive law and prompt the transference from CSR1 to CSR2. CSR reporting and the rule of comply or explain are two major realization mechanisms of CSR under the reflexive law method. However, the reflexive law method never changes the foundation that CSR is a kind of volunteering and outside responsibility. The defects still exist in outside performance and inside system. It can be supplemented by "internalization of external responsibility". For the localization application of reflexive law method, to strengthen the systematic construction of CSR legislation in China, and to improve the level of CSR in China, this paper analyzes the formation of reflexive law theory and its theoretical connection with CSR, demonstrates the practical needs of applying reflexive law method in CSR regulation, and analyzes the CSR regulation paradigm shift and implementation effect brought by the reflexive law method within the scope of practice. On this basis, this paper analyzes the development and bottleneck of China's CSR regulation, and re-classifies CSR, to build a "reflexive law +" model of CSR regulation in China with reflexive law regulation as the core, supplemented by sustainable corporate law and mandatory CSR and other substantive regulatory methods.

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华忆昕.企业社会责任规制反身法路径的适用与反思[J].重庆大学学报社会科学版,2021,27(3):134-147. DOI:10.11835/j. issn.1008-5831. fx.2019.12.006

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  • 在线发布日期: 2021-06-09
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