【作者】 刘文墨；

【导师】 周清华；

【作者基本信息】 大连海事大学 ， 法学， 2010， 硕士

【摘要】 随着对公司社会责任研究的深入,跨国公司社会责任的研究也逐渐兴起。跨国公司是跨越国境经营的系统组织,公司总部与各子公司和分部有着千丝万缕的联系,而且由于母国与东道国存在较大的经济、政治和文化环境差异,尤其是法律环境差异,常被跨国公司用来转嫁污染,损害利益相关者权益。如今,跨国公司社会责任已经发展为独立的法学研究对象,以往对国内公司企业社会责任的研究成果并不完全适用于跨国公司,可以说对跨国公司社会责任的法学研究是相对滞后的,又是亟需的。本文论述的主要目的就在于试图通过对跨国公司社会责任基本理论的探讨,进一步明晰跨国公司社会责任的含义；并据此推论出跨国公司社会责任的主要内容；通过对跨国公司在母国和东道国履行社会责任的现状分析,剖析跨国公司社会责任缺失的原因,并尝试提出解决问题的办法。本文共分为四个部分。第一部分是对跨国公司社会责任的概述。公司社会责任是跨国公司社会责任的基础,“责任”的含义和公司承担社会责任的理论依据对研究跨国公司社会责任依然有效。在此基础上,本文分析了跨国公司社会责任的权利主体和义务主体以及跨国公司社会责任在母子公司间分配的原则。第二部分是对跨国公司承担社会责任存在的问题的论述及原因的分析。本文首先确定了跨国公司应对哪些主体承担哪些社会责任,即跨国公司社会责任的内容。然后,通过考察跨国公司履行社会责任的现状,发现履行过程中存在的责任问题。最后,根据跨国公司和国际社会的特点分析得出跨国公司社会责任缺失的原因。第三部分是对跨国公司社会责任法律规制方法的研究。从两个方向：内部决策机制和外部行为控制,分别论述了国内和国际社会规制跨国公司社会责任的法律规范。并通过二者优缺点的比较判断今后法律规制的发展方向。第四部分是对我国跨国公司社会责任法律规制的完善建议。我国主要以东道国身份对跨国公司进行监管,目前还存在法律不完善,监管不严,社会责任意识不强等些许问题,此章是对完善建议的阐明。更多还原

【Abstract】 The social responsibility of transnational corporations has been being a focus topic with the increasing studying on the corporate social responsibility. Because of the systematic of transnational corporations, the subsidiary companies go hand in hand with the parent company, although they are located in different countries. Meanwhile, the economy, polity and culture differ from home country to host country. The systematic and differences bring lots of profit, which makes the transnational corporations continuously expand, so the conflicts between corporations and labors, consumers, stockholders and governments are going deeper. High expectation has been set for that the transnational corporations could make contribution for the whole world. The main purposes of this paper are to clarify the overall meaning and content of the transnational corporation social responsibility by analyzing the existing legal theory study, and to try to solve several problems brought by the transnational corporationsThere are four parts in this paper. In the first part, the general overview of the social responsibility of transnational corporations is surveyed. Some concepts and main theories of corporation social responsibilities are introduced at the beginning, which also apply to the transnational corporations. And on the basic of the knowledge above, the subject of right and obligation and the distribution of the social responsibility between the parent company and subsidiary companies are discussed later.The second part is about the current condition of the social responsibility how the transnational corporations are conducting in; also the reasons and problem solutions are analyzed. The transnational corporation social responsibility contains six kinds of social responsibilities, in which ones the parent company and subsidiaries take various obligations. Transnational companies always utilize the dividing laws and regulations of host country and home country to pursue more profit, which may damage the interests of other individual and organizations in the meantime. So the solutions are discussed.The third part is about the laws that can be used to progress the transnational corporations’ social responsibility. The corporation governance norms the chairman and company managers to become a leader who help the transnational corporations be more responsible during the decision-making process. And other departmental laws release the rules the companies must observe, that is another important way to develop the companies’responsibility. Also some International standards are truly useful.The forth part is mainly to chase the way to strengthen the social responsibility of transnational corporations in China. China is a developing host country. Its legal environment is not good enough to monitor the rich transnational corporations. The main content of this part is some advices to advance the Chinese legal environment and make these corporations under control and more responsible.更多还原