India has established a regulation which large and medium corporates must spend at least 2%of the profit on CSR activities,which captured the global attention. This regulation is considered to be the mile-stone of the CSR legislation of developing countries. However, from the perspective of the establishment, the development and the effects of MCSR,it is not complied with the sustainable development goals of the corpo-rates. When China is choosing its way on CSR legislation,we should use MCSR for reference,change the so-cial norm of shareholder primacy and use standardization, personalizing law and corporate law to intergrade CSR with corporate development. Also, we need to intergrade CSR into company law to promote the atmos-phere of CSR.%印度设立百分之二为最低企业社会责任支出标准的强制性企业社会责任立法受到全球的关注,并被认为是发展中国家企业社会责任立法的奠基石.但从强制性企业社会责任立法的产生原因、发展历程和实施效果来看,该立法模式难以符合企业可持续的发展目标.中国在进行企业社会责任立法选择时,应借鉴强制性企业社会责任立法的部分思路,改变股东优先主义在公司治理中至高无上的地位,在此基础上通过标准化、个体化、公司法化的立法路径促进企业社会责任与企业发展的融合,并通过公司法的路径将企业社会责任融入公司治理,以培育企业社会责任发展的健康土壤.
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