CAJ | 학술논문

企业社会责任的文化根源表明，社会责任本质上是一种伦理道德责任。软法与企业社会责任在法益目标、价值取向、平衡理念以及权责统一精神等方面存在密切的内在联系。软法治理能够弥补硬法约束的缺失之处、符合公司管理的基本原则、降低治理成本，最终促使企业由他律走向自律。近年来我国在理论研究的基础上不断颁布相关软法，对于软法治理的社会期望逐渐增强，这表明软法治理对于推动企业履行社会责任已经具有相当的必要性和可行性。
기업사회책임적문화근원표명，사회책임본질상시일충윤리도덕책임。연법여기업사회책임재법익목표、개치취향、평형이념이급권책통일정신등방면존재밀절적내재련계。연법치리능구미보경법약속적결실지처、부합공사관리적기본원칙、강저치리성본，최종촉사기업유타률주향자률。근년래아국재이론연구적기출상불단반포상관연법，대우연법치리적사회기망축점증강，저표명연법치리대우추동기업리행사회책임이경구유상당적필요성화가행성。
Corporate social responsibility is essentially a kind of moral responsibility .There is a close relationship between the soft law and the corporate social responsibility in the goal of legal interest , value orientation , idea of balance and the unification spirit between the rights and responsibilities .Governance with soft law can make up for the lack of constraints of hard law and re -duce the administrative cost and make the enterprise from heteronomy to self -discipline .It concludes that governance with soft laws is the necessity and feasible in promoting the enterprises to perform their social responsibility .