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一、企业社会责任的内涵随着2005年10月27日第十届全国人民代表大会常务委员会第十八次会议修订的新《公司法》的颁布,企业是否要承担社会责任的争议终于宣告结束。新《公司法》第五条规定：公司从事经营活动,必须遵守法律、行政法规,遵守社会公德、商业道德,诚实守信,接受政府和社会公众的监督,承担社会责任。”第五条首次在法律中明确了企业的社会责任主体地位,意味着对传统企业的角色或目标定位的突破,无疑是我国企业社会责任法制化建设中具有里程碑意义的重大成果。
First, the connotation of corporate social responsibility With the promulgation of the new “Company Law” as revised at the 18th meeting of the Standing Committee of the Tenth National People’s Congress on October 27, 2005, the dispute over whether a company should shoulder its social responsibilities has finally ended . Article 5 of the new Company Law stipulates that companies must abide by laws and administrative regulations, comply with social ethics, business ethics, be honest and trustworthy, accept the supervision of the government and the public, and shoulder their social responsibilities. Article V for the first time in the law clearly the dominant position of corporate social responsibility means that the traditional role of the business or a breakthrough in the positioning of the target is undoubtedly the construction of China’s corporate social responsibility legal landmark milestone major achievements.