| 论公司法修订中公司治理的目标迁移及范式重塑 |
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| 引用本文：王 涌,周晓冬.论公司法修订中公司治理的目标迁移及范式重塑[J].财经理论与实践,2023,(1):146-154 |
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| 中文摘要:利益相关者理论更加契合现代公司可持续发展之理念；而实践中对公司表现的考察亦拓展至环境、社会及治理等诸多方面，评价指标正从单一逐渐转向多维。从公司立法层面观察，无论是国家立法还是国际软法，普遍要求公司在价值链决策中充分考虑社会影响，尊重和保障人权。为了革新滞后的旧有范式，需要将利益相关者理论予以具体落实，从影响识别、避免损害、有效程序、企业规模、执法形式和尽职调查等方面共同推进，从而在促进公司创造经济价值的同时，为增进社会和环境多重共享价值打开通途。 |
| 中文关键词:股东中心主义 利益相关者 企业社会责任 ESG 公司治理 |
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| The Target Transfer and Paradigm Reconstruction of Corporate Governance in the Revision of Company Law |
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| Abstract:Starting from the company’s value objectives, the stakeholder theory is more in line with the concept of sustainable development of modern companies; In practice, the investigation of corporate performance has also expanded to many aspects, such as environment, society and governance. The evaluation indicators are gradually changing from single to multi-dimensional. From the perspective of company legislation, whether it is national legislation or international soft law, companies are generally required to take full account of social impact and respect and protect human rights in value chain decision-making. In order to innovate the old paradigm that lags behind, it is necessary to implement the stakeholder theory concretely and jointly promote it from the aspects of impact identification, damage avoidance, effective procedures, enterprise scale, law enforcement form and due diligence, so as to promote the company to create economic value and open a way to enhance the multiple shared values of society and environment. |
| keywords:shareholder centrism stakeholder corporate social responsibility ESG corporate governance |
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