传统意义上的公司自治主要关注公司与股东、公司与国家之间的冲突与协调关系。公司社会责任这种社会利益代言机制的兴起,衍生出了公司自治的第三种维度——公司相对于社会的自治。公司社会责任之具体化法律条款,若落实于公司法中,则会以泛道德渗透的形式多重限制公司之自治空间,而侵损商业社会之根基。将公司社会责任之具体化法律条款剥离于公司法之外,在保障公司自治的前提之下,以外在约束而非内在制衡,实现公司所应承担的社会价值关怀,是公司社会责任法律进化的应然性选择。
Traditional sense of company autonomy mainly involves the conflict and coordination between the company and shareholders as well as the conflict and coordination between the company and the state. The company's social responsibilities as the representative of social interests give rise to the third dimension of company autonomy, in contrast with social autonomy. The specific legal terms of corporate social responsibilities, if realized in company laws, with their broad moral repercussions, will limit the autonomous space of the company and damage the foundations of the commercial society. These specific legal terms should be stripped in company laws. With the premise of securing the autonomy of company, they should act as external constraints instead of internal regulations in order to realize the company's social responsibilities.