企業社會責任對中國大陸企業之影響――以重大公安事件作為反思與覺醒

A Study on Impact of Corporate Social Responsibility in China Enterprises - Taking Several Serious Injury Incidents as an Awakening

2000年中國大陸成為世界工廠，中國大陸企業面臨國外企業要求，須引入企業社會責任（CSR）。2001年中國大陸加入WTO後至今，中國大陸企業成為跨國公司供應鏈的重要環節，CSR亦成為企業競爭力的重要因素。過去數十年間，中國大陸於CSR的倡議、法規範有相當具體之作為及規範，包含公司法之規定，及國務院之政策性措施。但在2008年起的數起重大公安事件後，中國大陸對於CSR的落實，進行反思與覺醒。本文觀察到，中國大陸CSR已從過去的形式主義，朝向具體可操作的路程發展，且從過去百花齊放的指引已逐漸轉變為一致的規範。對於CSR報告書的要求，亦從追求數量轉為要求央企全覆蓋。2018年中國證監會透過「上市公司治理準則」在環境保護、社會責任方面的要求，顯示中國大陸在CSR的發展，未來更加落實。

China became the world factory around 2000. Therefore, Chinese corporations need to perform corporate social responsibility (CSR) when facing the contract terms from foreign corporations. Since China joined the WTO in 2001, Chinese corporations played an important role in the supply chain of global industries. Therefore, the way Chinese corporations implemented CSR has become a significant factor when seeking sustained growth and dealing with foreign corporations. In the past few decades, China has formulated actions and regulations related to CSR initiatives and regulatory, including company law and local government policy measures. However, several serious injured caused by negligence of security and safety, prompted China to reconsider and awaken the implementation of CSR. This article observes that CSR in China has evolved from formalism to a more operable approach, and also gradually transformed from numerous guidelines to a unified national standard. The requirements of CSR reports also migrated from the pursuit of quantity to the full coverage of state-owned enterprises. In 2018 the China Securities Regulatory Commission adopted the ''Guidelines for Corporate Governance for Listed Companies'' in terms of environmental protection and social responsibility requirements, showing that China's CSR development will be more implemented in the future.