| [1] | N．Craig Smith and Halina Ward，Corporate Social Responsibility at a Crossroads？，Business Strategy Review，Spring 2007，P．18．
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| [2] | Michael Hopkins，Corporate Social Responsibility：An Issue Paper，Policy Integration Department of International Labour Organization．Working paper no．27（2004），P．3．
|
| [3] | See A．A．Berle，Jr．Corporate Powers as Powers in Trust，44 Harvard Law Review 1049（1931）；A．A．Berle．Jr．For Whome Corporate Managers Are Trustee：A Note，45 Harvard Law Review 1365（1932）；E．Merrick Dodd，Jr，For Whom Are Corporate Managers Trustees？45 Harvard Law Review 1145（1932）．
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| [4] | A．A．Sommer，Jr．，Whom Should the Corporation Serve？The Berle—Dodd Debate Revisited Sixty Years Later，16 Delaware Journal of Corporate Law 33（1991）．
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| [5] | 转引自 N Preston，Understanding Ethics，2nd ed．，Federation Press Sydney 2001，p．24．
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| [6] | David Hess．Corporate Social Responsibility and the Law，见Allouche，同上注[2]，vol．1，P．154．
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| [7] | Milton Friedman，The Social Responsibility of Business Is to Increase Its Profit，New York Times，Sept．13，1970（Magazine），P．32．
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| [8] | Dodge v Ford Motor Co．，170 N．W．668（1919）．
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| [9] | Quoted from Jerome J．Shestack，Corporate Social Responsibility in a Changing Corporate World，见Mullerat，见前注[9]，P．100．
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| [10] | Shestack，见前注，P．98．
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| [11] | Allen L．White，Lost in Translation？The Future of Corporate Social Responsibility，The Journal of Corporate Citizenship，Winter 2006，P．21．
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| [12] | R．Morimoto，J．Ash and C Hope，Corporate Social Responsibility Auditing：From Theory to Practice，Judge Institute of Management，University of Cambridge，Research Paper in Management Studies，WP 14/2004，P．7．
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| [13] | OECD，Reducing the Risk of Policy Failure：Challenges for Regulatory Compliance（2000）．
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| [14] | Catherine Liston—Heyes and Gwen C．Ceton，Corporate Social Performance and Policies，The Journal of Corporate Citizenship，Spring 2007，pp．95—108．
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| [15] | Conley and Williams，见前注[1]，p．9．
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| [16] | OECD，From Interventionism to Regulatory governance（2002）．
|
| [17] | Andrew Lumsden and Saul Fridman，Corporate Social Responsibility：the Case for a Self Regulatory Model，Legal Studies Research Paper of the Law School of the University of Sydney，no．07/34（2007），available at http：//ssrn．com/abstract＝987960．
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| [18] | Yohannes Kassahum，Thomas F．McInerney，Rosemary Navarrete and Odette Boya Resta，Putting Regulation before Responsibility：The Limits of Voluntary Corporate Social Responsibility，Voice of Development Jurists，vol．Ⅱ，no．3，2005，Chapter Ⅲ．
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| [19] | W．Bratton．Does Corporate Law Protect the Interests of Shareholders？Enron and the Dark Side of Shareholders Value，76 Tulane Law Review（2002），P．1283．
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| [20] | Kassahum，McInerney，Navarrete，and Resta，见前注[28]，P．46．
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| [21] | Janet Morrison，Legislating for Good Corporate Covernance：Do We Expect Too Much？，The Journal of Corporate Citizenship，Autumn 2004，pp．121—133．
|
| [22] | D．F．Murphy and J．Bendell，Partners in Time？Business，NGOs and Sustainable Development，UNRISD，Discussion paper no．109（1999）；Peter Utting，Regulating Business through Multistakeholder Initiatives：A Preliminary Assessment，in NGLS/UNRISD（ed．），Voluntary Approaches to Corporate Responsibility：Reading and a Resource Guide，NGLS Development Dossier，UN，2002．
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| [23] | Michael Hopkins，Criticism of the Corporate Social Responsibility Movement，in Mullerat，见前注[9]，pp．481—482．
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| [24] | White，见前注[21]，pp．19—24．
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| [25] | N．Craig Smith and Halina Ward，Corporate Social Responsibility at a Crossroads？，Business Strategy Review，Spring 2007，pp．17—21．
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| [26] | UN Global compact COP Project front page，at http：//globalcompact．pbwiki．com．
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| [27] | 转引自John Quigley，The Challenge of Corporate Social Responsibility in India，Eur—Asia Bulletin，vol．10，no．11 & 12，2006．
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| [28] | Mumo Kivuitu，Kavwanga Yambayamba and Tom Fox，How Can Corporate Social Responsibility Deliver in Africa？Insights from Kenya and Zambia，CRED Perspective，no．3（2005），pp．1—5；Foluso Philips，Corporate Social Responsibility in An Africa Context，The Journal of Corporate Citizenship，Winter 2006，pp23—27；Stephen Schmidheiny，A View of Corporate Citizenship in Latin America，The journal of Corporate Citizenship，Spring 2006，P．22．
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| [29] | Francis Weyzig，Local and Global Dimension of Corporate Social Responsibility in Mexico，The Journal of Corporate Citizenship，Winter 2006，pp．69—80．
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| [30] | Melody Kemp，Corporate Social Responsibility in Indonesia：Quixotic Dream or Confident Expectation？，United Nations Research Institute for Social Development，Technology，Business and Society Programme Paper Number 6，2001，PP．33—37．
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| [31] | E．W．Orts，The Future of Enterprise Organisation，Michigan Law Review，vol．96（1998），P 1952；Jan Jonker，In search of Society：Redefining Corporate Social Responsibility，Organisational Theory and Business Strategies，in Johathan A．Batten and Thomas A Fetherston，Social Responsibility：Corporate Governance Issues Amsterdam，JAI，2003，P．426．
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| [32] | Hopkins，见前注[12]，P．4．
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| [33] | Peter Utting，Rethinking Business Regulation：From Serf—Regulation to Social Control，UNRISD Technology，Business and Society Programme Paper Number 15（2005），PP．4—5．
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| [34] | R．Scott Greathead，Drawing Bright Lines：Setting Standards for Multinational Corporations through Voluntary Initiatives，in Jose Allouche，见前注[2]，pp．185—186．
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| [35] | John Zinkin，Maximising the Licence to Operate，The Journal of Corporate Citizenship，Summer 2004，pp．67—80．
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| [36] | Jedrzej George Frynas，Corporate Social Responsibility in Emerging Economies，The Journal of Corporate Citizenship，Winter 2006，pp．16—19．
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| [37] | Jeremy Baskin，Corporate Responsibility in Emerging Market，The Journal of Corporate Citizenship，Winter 2004．pp．29—47．
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| [38] | 见前注，pp．34—37．
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| [39] | 见the Website of UN Global Compact（2006），at http：//www．unglobalcompact．org/partieipantsAndStakeholders/index．html．
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| [40] | United Nation Industrial Development Organization，Corporate Social Responsibility and Developing Country SMEs，June 2002，at http：//www．unido．org/doc/5162．
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| [41] | Dima Jamali and Ramez Mirshak，Corporate Social Responsibility（CSR）：Theory and Practice in de Developing Country Context，72 Journal of Business Ethics（2007），pp．243—262．
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| [42] | 刘俊海：《企业社会责任》，法律出版社1999年版，页293。
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| [43] | Christine Phoon—Lee，Corporate Social Responsibility and Putting People First from a Chinese Cultural Perspective，The Journal of Corporate Citizenship，Summer 2006，pp．23—25．
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| [44] | 《中华人民共和国公司法》（2005），第5条。
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| [45] | The Business Roundtable，Corporate Social Responsibility in China：Practice by U．S．Companies—How U．S．Companies Contribute to the Improvement of Social，Labor，and Environmental Conditions（2000），available at http：//www．businessroundtable．org/TaskForces/TaskForce/document．aspx？qs＝6905BF159F249514481138A74FA1851159169FEB56839．
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| [46] | 最近的报告见European Chamber，2007/2008 European Business In China Position Paper（Sept．2007）．
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| [47] | 商务部研究院：部分跨国公司在华逃避社会责任；新华网，2006年2月17日，见http：//new．xinhuanet．com/fortune/2006—02/17/content_4190736．htm．
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| [48] | 李卫玲：“在华跨国公司避税300亿，税务总局调整外税30多亿”，人民网，2006年1月24日，见4091614。
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| [49] | Maria Lai—Ling Lam，Sustainable Development and Corporate Social Responsibility of Multinational Enterprises in China，Georgia Tech Center for International Business Education and Research，Working Paper Series 2007—2008，Working paper 017—07—08．
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| [50] | Baskin，见前注[47]，pp．38—45．
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| [51] | 王亦君：“99％企业没有过捐赠，我国慈善事业法律亟待完善”，载《中国青年报》，2005年11月22日；周凯：“只有1％企业家关注慈善，99％的企业从未捐赠”，新华网，2005年11月28日，见http：//www．donews．eom/Content/200511/aecaafa158a1446392a98e9a75b55004．shtm．
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| [52] | 转引自刘美玉：“国企社会责任意识亟待加强”，《经济》2007年第4期，页45。
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| [53] | China WTO Tribune，The Present Condition of Corporate Social Responsibility in China，November 1，2005，available at http：//www．wtoguide．net/html/csrr/09_58_48_95．html．
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| [54] | Stephen Frost，CSR in China，Company Secretary（Hong Kong），September 2005，pp．15—16．
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| [55] | Yongnian Zheng and Minjia Chen，China Moves to Enhance Corporate Social Responsibility in Multinational Companies．China Policy Institute of the University of Nottingham，Briefing Series—Issue 11（2006），p．6．
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| [56] | 陆源：“企业的社会责任半径”，载《21世纪经济报道》，2007年8月27日，第24版。
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| [57] | KPMG International Survey of Corporate Sustainability Reporting 2002，pp．9—14．
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| [58] | Lam，见前注[59]，pp．16—17 and 24—25；and Yongnian Zheng，Why China Lacks the Right Environment for Corporate Social．Responsibility．The University of Nottingham，China Policy Institute Briefing Series，issue 6（2006），p．8．
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| [59] | 蔡伟：“社会责任，中国企业的苦衷与出路”，《粤港澳市场与价格》2006年第2期，页35。
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| [60] | 这方面争论的一个概述，见王飞鹏、江伟、仝震：“关于企业社会责任的争论与思考”，《山东工商学院学报》，2006年第2期，页33—36。
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| [61] | 转见自Diego de la Torre，Corporate Social Responsibility：A Business Approach：The Economic of Intangible．available at http：//www．livinginperu．com/blogs/business，/337．
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| [62] | Friedman，见前注[17]。
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| [63] | Hopkins，见前注[33]，p．474．
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| [64] | Hardie Needed to Draw the Line，Australian Financial Review，Sept．22，2004，p．62．
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| [65] | Djordjija Petkoski，Nigel Twose（ed．），Public Policy for Corporate Social Responsibility，Summary of a conference on the same topic jointly sponsored by the World Bank Institute and the International Finance Corporation on July 7—25．2003．
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| [66] | 韦黎兵：“履行社会责任！政府推着企业走”，载《南方周末》，2007年11月1日，C17。
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| [67] | 刘美玉，见前注[62]，页44—45。
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| [68] | 如国务院2003年5月27日发布的《企业国有资产监督管理暂行条例》即是这方面的例子。
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| [69] | 孟华、张强和何云江：“外资对我国经济发展的负面影响应引起重视”，2005年10月12日，新华网报道，见http：//news．xinhuanet．com//newmedia/2005—10/12/content_3609374．htm．
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| [70] | “地方政府不合作，绿色GDP临破局”，香港文汇报报道，2007年7月23日，见http：//www．chinareviewnews．com/doc/1004/1/4/6/100414669．html？coluid＝7&kindid＝0&docid＝100414669
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| [71] | Nick Young，Three“C”s：Civil Society，Corporate Social Responsibility，and China，The China Business Review，Jan．-Feb．2002，available at http：//www．chinabusinessreview．com/public/0201/young．html；Yongnian zheng，why China Lacks the Right Environment for Corporate Social Responsibility，The University of Nottingham，China Policy Institute Briefing Series，issue 6（2006），pp．7—11．
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| [72] | 叶静漪、肖京：“‘企业社会责任’国际研讨会综述”，《中外法学》2006年第5期，页561—562。
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| [73] | 同上注。
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| [74] | Anne—Marie Slaughter，Global Government Networks，Global Information Agencies，and Disaggregate Democracy 24 Michigan Journal of International Law 1041（2003），p 1059；and Colin Scott，Regulation in the Age of Governance：The Rise of the Post—Regulatory State，National Europe Centre Paper no．100，Australian National University，June 6，2003，available at http：//www．anu．edu．au/NEC/publications．php．
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| [75] | Slaughter，同上注，p．1068；and Conley and Williams，同上注[1]，p．53．
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| [76] | John M．Conley and Cynthia A．Williams，Engage，Embed，and Embellish：Theory Versus Practice in the Corporate Social Responsibility Movement．UNC Legal Studies Research Paper no．05—16（2005），available at http：//ssrn．com/abstract＝691521，P．1．
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| [77] | David P．Baron，Business and Its Environment，5th ed．，Pearson Prentice Hall，2006，P．654；for a recent summary and research．see Jose Allouche and Patrice Laroche，The Relationship between Corporate Social Responsibility and Corporate Financial Performance：A Survey，in J6se Allouche（ed．），Corporate Social Responsibility，vol．2 Palgrave Macmillan，2006，PP．3—40．
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| [78] | See the UN Global Compact website at http：//www．unglobalcompact．org．
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| [79] | The Newswire of Corporate Social Responsibility，Press release on July 11，2007，available at http：//www．csrwire．com/News/9111．html．
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| [80] | Karim Medjad，In Search of the“Hard Law”：Judicial Activism and International Corporate Social Responsibility见Allouche，见前注[2]，vol．1，pp．181—204．
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| [81] | Christine Parker，Meta—Regulation：Legal Accountability for Corporate Social Responsibility，University of Melbourne Legal Studies Research Paper no．191（2007），pp．1—2，available at http：//papers．ssrn．com/so13/papers．cfm？abstract_id＝942157．
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| [82] | A．B．Carroll and A．K．Buchholtz，Business and Society：Ethics and Stakeholder Management，4th ed．Thomson Learning，2000，p．35．
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| [83] | Parker，见前注[6]，pp．2—3；and p．48．
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| [84] | Ramon Mullerat，The Global Responsibility of Business，in Ramon Mullerat（ed．），Corporate Social Responsibility：The Corporate Governance of the 21st Century，Kluwer Law International，2005，p．3．
|
| [85] | NGO Task Force on Business and Industry（ToBI），Minding Our Business：The Role of Corporate Accountability in Sustainable Development—An NGO report to the UN Commission on Sustainable Development（1997）；available at http：//isforum．org/tobi/accountability/mindbusiness97．aspx．
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