公司社会责任的ESG规范路径研究

Research on ESG Normative Path of Corporate Social Responsibility

摘要: “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。

Abstract: 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.