기업의 사회적 책임(CSR) 확산을 위한 입법적 검토 -상법을 중심으로- = A Legislative Study on the Facilitation of Corporate Social Responsibility -Focused on the Korean Commercial Act-

다국어 초록 (Multilingual Abstract)

The Corporate Social Responsibility(hereafter ‘CSR’) has attracted public attention as the society development has been seriously divorced from the corporate growth. The contemporary acceptation of CSR is that the corporate ought to observe the laws and ordinances, to react to the interested parties, and to have positive influence on the our society during the its profit seeking. Further, it is a business strategies for the continuous development of the corporate. While the CSR concept has developed from the theory of firm’s nature, the recent focus in the CSR is how to realize in this world, and it is embroiled in controversy how to institute CSR in the corporate law. There is a contradiction between the corporate’s profit-making and composition of the CSR in the corporate law as a basic ideology or a director’s duty or general provisions, and the CRS could not fulfil its function because of its uncertainty. It is, therefore, more efficient to strengthen the regulation or to change the corporate governance for expanding the CSR rather than the corporate law brings the CSR as a basic ideology or a director’s duty. It is more important for the CSR proliferation to construct the system for understanding and responding the interested parties’s needs effectively and receiving the feedback with the related information release. The release of the social responsibility information and the establishment of the committee on social responsibility should be made for a preferential setting thus. First, it is more reasonable for the duty of release to be implemented for the listed corporation and then to be steadily widened with considering the burden of company. As a specific plan, in the article 159 of the Korean Capital Market and Financial Investment Business Act, an obligated business report should include the ESG information as a non-financial information. Secondly, it is necessary to set up a social responsibility committee in the board of directors for planing and carry forward the CSR strategies and its details systematically. More than one of non-executive directors should be made up for in the committee for the checks and balances.