《公司法》社会责任条款的组织法定位与裁判进路

The Organizational Law Positioning and Judicial Approach of the CSR Clause in Company Law

  • 摘要: 公司社会责任的目标实现不仅依靠私法体系内部的规范协同,还需要社会法与公法的介入,故应当在整体法秩序中检视《公司法》社会责任条款的功能定位。界定《公司法》社会责任条款的组织法属性,有助于彰显条款个性价值,明确其调整经营者决策行为的功能,否则易造成裁判理念化或泛化。工具型利益相关者主义将公司承担社会责任视为实现股东利益的手段,并未改变股东利益至上的基本假设。沿此逻辑,《公司法》社会责任条款难以转化为具有约束力的裁判规范。在多元利益相关者主义框架下,公司可以通过章程设定社会责任目的,以内部治理的方式承担社会责任。多元利益相关者主义体现了对私人意思自治和商人理性精神的尊重,符合我国公益类国家出资公司的特殊目的。如公司设定了社会责任目的,那么《公司法》社会责任条款应被视为对公司经营者的强制性要求,社会责任目的成为公司利益的构成部分。法院可以依据信义义务规范向公司经营者问责,从而使《公司法》社会责任条款成为具备约束力的裁判规范,确保承诺不流于形式,并防止法院过度介入商业判断。

     

    Abstract: The realization of Corporate Social Responsibility (CSR) objectives relies not only on the normative coordination within the private law system but also requires the intervention of social law and public law. Therefore, the functional positioning of CSR clause in the Company Law should be observed within the overall legal order. Clarifying the organizational law nature of the CSR clause helps to highlight their unique value and define their role in regulating managerial decision-making behaviors. Otherwise, it may lead to conceptualization or overgeneralization in judicial interpretations. Instrumental stakeholderism views CSR as a means to achieve shareholder interests, without altering the fundamental assumption of shareholder primacy, making it difficult to transform the CSR clause into binding adjudicative norms. Under the pluralistic stakeholderism framework, companies can establish social responsibility objectives through articles of association and fulfill social obligations through internal governance mechanisms. This pluralistic approach reflects respect for private autonomy and the rational spirit of commercial entities, aligning with the special purposes of state-owned public welfare enterprises in China. When companies establish social responsibility objectives, the corresponding clauses in the Company Law should be regarded as mandatory requirements for corporate managers, the purpose of social responsibility becomes an integral part of the company's interests. Courts may hold managers accountable based on fiduciary duty norms, thereby transforming the CSR clause into enforceable adjudicative standards and preventing social responsibility commitments from becoming mere formalities, and prevent the court from overstepping in business judgments.

     

/

返回文章
返回