Reconstructing the Charitable Donation System of Listed Companies -- Focusing on the Charitable Value of the Third Distribution Theory

DOI

10.2991/assehr.k.220504.035How to use a DOI?

Keywords

The Third Distribution Charity law Corporate social responsibility

Abstract

As one of the important responsibilities to safeguard the rights and interests of the third party, improve the social image of the company and ensure the positive social cognition of investors in the process of corporate governance, social responsibility has the characteristics of arbitrariness, non-systematization and volatility in the concrete implementation process. Although a large number of companies regard charitable donation as a way to assume social responsibility, corporate managers’ understanding of social responsibility often varies from person to person, leading to different status of charitable donation in different companies. In the current legislation, corporate social responsibility mainly focuses on the protection of consumer rights, environmental protection, employee welfare and other traditional responsibilities, and less attention is paid to the existence of charitable donations. Moreover, due to the late start of China’s charity law, there are still many legislative gaps, and charitable donations for corporate legal persons are still in the exploratory stage. The disregard and lag of legislation make it difficult for companies to be protected by law and get corresponding incentives in the process of implementing charitable donations. The author thinks that the key to solve the dilemma lies in the deficiency of the respective contents of charity law and company law, and extract the commonness of these two departments’ laws, and then improve the system from top to bottom through the third distribution theory, so as to change the long-term confrontation of legislative ideas.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Peng Cheng
PY  - 2022
DA  - 2022/06/01
TI  - Reconstructing the Charitable Donation System of Listed Companies -- Focusing on the Charitable Value of the Third Distribution Theory
BT  - Proceedings of the 2022 8th International Conference on Humanities and Social Science Research (ICHSSR 2022)
PB  - Atlantis Press
SP  - 192
EP  - 198
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220504.035
DO  - 10.2991/assehr.k.220504.035
ID  - Cheng2022
ER  -