The Issue Of Corporate Social Responsibility Research

The concept of corporate social responsibility has been a widespread concern and conoversial topic since it was proposed by the scholars of United States in the early 20th century. Past two decades, as the Economic development and social progress, discussions of the corporate social responsibility is to achieve a climax. Scholars from many disciplines research it from many different point of view. In the new Company Law implemented in 2006, social responsibility was written into the statute for the first time. It became an important symbol of the concern and research of Chinese legal circle. Although corporate social responsibility was put forward nearly a hundred years ago, because of it is a very open, abstract and complex concept and involved many disciplines, so there remain many differences about some fundamental problems of social responsibility. In this paper, after a brief introduction of the putting forward and evolution of corporate social responsibility, from the definition of its nature, it is clear that its essence is social obligation firstly. Then in being compared with the legal obligations, the true meaning and the part needed to focus on of corporate social responsibility should be some social obligations which is on a higher level of social ideology like moral obligations above the legal obligations. Social responsibility should be narrowed and specialized based on the characteristics and the desired objective of social responsibility, so its nature shoud determined as the social obligation of the moral level. Law should not directly be involved in the specific content and the guarantee of implementation of social responsibility. The content of social responsibility should be different from legal obligations, and should not be prescribed by law content. Law just build a foundation for the corporate social responsibility, the main desirable content is over the law. After the nature of corporate social responsibility is determined and legal obligations are removed from the content, the specific contents of corporate social responsibility include the positive impact on the society as result of performances of corporate other responsibilities, and social obligations of which standard is higher than the legal obligations. Then the necessity and possibility of corporate social responsibility is discussed from theories to the specific situation for making a positive theoretical building and supportive comments. When the law is pulled out from the specific content of corporate social responsibility, the research turned to the links between the two up. Law is the foundation and social responsibility is an advancement. How to strengthen the link between the two and achieve the transition becomes the real topic of corporate social responsibility which law should play a role in. Laws can play a role in being an oath to advocate the fulfilling, building the framework of specification, providing positive guidance and protect, resolving new issues in corporatesocial responsibility. Law can achieve the promotion of active fulfilling of corporate social responsibility as a guide, supporter, escort and cooperative participant. Especially the new system and method which are introduced for enterprises to fulfill their social responsibility, are in a great need of the law which can make them work effectively. And this also is the future main focus of legal studies in corporate social responsibility which needs to continue researching deeply. This paper attempts a new perspective to analyze corporate social responsibility and the act of law in it, and hope to open up new ways and bring some new ideas through this research. It's expected to be useful for relevant law-making, business decisions, as well as the concerns and discussions about corporate social responsibility, and the purpose that enhancing the interests of the community and promoting making social progress will be achieved through the practice of corporate social responsibility.