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Rational Treatment of CSR: Comment on CSR Provisions in China's Company Law

理性对待企业社会责任——兼评我国《公司法》中的企业社会责任条款

Argues that CSR in the Company Law should be treated rationally: not as an empty declaration, but as a value embedded across related company-law provisions.

Open source

Brief English Introduction

This article argues that CSR is not merely symbolic. Its values can be found across the Company Law’s related rules, even when the CSR clause itself is general.

Teaching Notes

Use it to ask students to find hidden CSR effects in rules on employees, creditors, disclosure, governance, and environmental compliance.