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Corporate Social Responsibility is the business of the enterprise must be to maximize the interests of all other stakeholders to enhance the interests of shareholders , including for the purpose . Corporate social responsibility in corporate culture and values ??of the basic , indispensable and irreplaceable position in the building of a harmonious society in possession . Corporate social responsibility is conducive to a balanced balance stakeholder interests , is conducive to maintaining social stability , conducive to the promotion of social development , and is conducive to the protection of the public and natural environment . To judge whether the stakeholders , simply based on the behavior and the consequences of the interests of individuals or groups with the production and operation of enterprises a stake . According to this stakeholder theory employees, shareholders , consumers , creditors , communities, government , environment , enterprises should shoulder social responsibility . Comprehensive analysis of China 's relevant laws and regulations , you can see our Corporate Governance Guidelines , Corporate Law , Labor Law , the Labor Contract Law , Tax Collection and Administration Law , the corporate income tax law , trade union law , charity donation law , contract law and other laws and regulations , the provisions of the corporate social responsibility of the stakeholders . These laws and regulations there are still some drawbacks : stakeholder information disclosure is not enough emphasis is not to protect the interests of the employees to determine the legislative purpose to this Act , the lack of trade union autonomy donation tax deduction limit is too large and so on. Learn from foreign laws and regulations and practical experience on the social responsibility of the enterprise to stakeholders , we should build stakeholder participation in corporate governance model , the establishment of corporate social responsibility information disclosure system , the corporate social responsibility of oversight mechanisms , improve the tax law , donations for the core of the incentive system of norms , and the introduction of the social responsibility of public interest litigation system to improve the legal system of China on corporate social responsibility to stakeholders , to promote the development of the corporate social responsibility movement .
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