기업의 사회적 책임(CSR) 제고를 위한 상법상 일반규정화 검토

Abstract

In general, social and environmental responsibility in a position to highlight and you will probably define the concept of CSR, CSR is a “corporate profit to continue to survive, as well as laws and ethics as a minimum comply with social norms, as well as a variety of requests from interested parties, etc. the company to respond appropriately to the society and the community responsible for the positive impact activity” is. The realization of this Corporate Social Responsibility CSR and meant purely voluntary responsibility, including legal responsibility will vary depending on whether and how the effect can be. Voluntary ethical and moral responsibility to look responsible shareholder-oriented view is that the positions of CSR beyond the minimum standards of legal requirements, shareholders, customers, suppliers and employees, as well as corporate social and environmental impact that businesses should consider voluntary. View to look at the legal responsibility of the position of the stakeholders in order to ensure the effectiveness of CSR companies can not be left only to the legal autonomy is necessary to force. However, the nature of corporate social responsibility values ​​and corporate values ​​of the society are mixed, so not inclined to either side of eclectic view is gaining strength. That is the position of shareholders and stakeholders central position requires a blend. Meanwhile, for the realization of corporate social responsibility is a voluntary approach to corporate claims, but that alone is not enough as experience shows that in many cases it has been proved through. Particularly in the United States occurred in the Enron (Enron) WorldCom Corp. (Worldcom)’s accounting fraud case is typical. CSR has no legal force as a means of promoting the company simply may possibly fall. Thus, corporate social responsibility is now to ensure the effectiveness of the company's voluntary compliance is not enough commitment. Furthermore, through the legal institutionalization of national policy is urgently needed support ttaeyimyeo, I think that is ripe for a social atmosphere. In particular, by a special law and how the legal norm has general rules which can be realized by placing several special laws in Korea are already implemented, but the contents of the CSR provisions of the regulations have not been normal. In addition, the company’s corporate social responsibility stakeholders see as responsible for the grand total, so long as the subject of CSR is a commercial law commercial law and general provisions of the contents of the CSR should be legislated. In this paper, the realization of corporate social responsibility as a means of compelling the general provisions of the legal norm and Commercial Law Review would like to discuss a limited. For this purpose, a foreign qualified general discussion of the CSR and the need to look at the general provisions examined the specific legislation.