“环境、社会责任和公司治理”(ESG)的概念一经提出即受到全球资本市场的迅速接受。ESG运动以促进人类最终实现可持续发展为目标。公司在制度层面也应追求社会的可持续发展,因此二者在价值追求方面具有一致性。ESG运动不仅对国外公司法的现代化发展产生影响,也在当前我国的公司法立法进程中发挥了促进作用。为促进公司真正承担社会责任,我国的公司法应积极回应ESG的要求。通过结合ESG运动的要求,在完善相关立法、激活公司目的条款、完善董事信义义务、要求公司合规经营等方面进行规范,以借助ESG的信息披露机制推动公司承担社会责任在我国真正落地生根。The concept of “environment, social responsibility and corporate governance” (ESG) has been rapidly accepted by the global capital market. The ESG movement aims to promote sustainable development of mankind. The company should also pursue the sustainable development of society at the institutional level, so the two have consistency in value pursuit. The ESG movement not only influences the modernization development of foreign company law, but also plays a promoting role in the legislation process of our company law. In order to promote company to bear social responsibility, the Company law of our country should respond positively to ESG’s request. By integrating the requirements of the ESG movement, regulations can be carried out in aspects such as improving relevant legislation, activating the corporate purpose clause, perfecting directors’ fiduciary duties, and requiring companies to operate in compliance. This is to leverage the ESG information disclosure mechanism to promote the genuine implementation of corporate social responsibility in China.
随着全球化的发展,跨国公司数量日益增长,跨国公司的出现不仅促进了国际分工与国际贸易,极大地推动了全球贸易的增长,同时推动了各自的科技和文明的交流与传播。但伴随着跨国公司带来的巨大好处的同时,也产生了一系列社会责任、可持续性发展、劳工权益等诸多问题。因此本文将对跨国公司社会责任履行的法律规制这一问题进行研究。本文首先将通过对目前跨国公司履行社会责任的缺失进行介绍,并且通过对目前已有的规制措施进行分析与总结。最后,本文将对跨国公司履行社会责任问题提出相应的建议。With the development of globalization, the number of multinational corporations is increasing. The emergence of multinational corporations not only promotes international division of labor and trade, but also greatly promotes the growth of global trade, while promoting the exchange and dissemination of their respective technologies and civilizations. But along with the enormous benefits brought by multinational corporations, a series of issues such as social responsibility, sustainable development, and labor rights have also emerged. Therefore, this article will study the legal regulation of multinational corporations’ social responsibility performance. This article will first introduce the shortcomings of multinational corporations in fulfilling their social responsibilities and analyze and summarize the existing regulatory measures. Finally, this article will provide corresponding suggestions for multinational corporations to fulfill their social responsibilities.
