Chapter 5: Stakeholders' interests and legitimacy analysis of corporate social responsibility in China
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With certain exceptions, corporate social responsibility (CSR) has always been approached from disciplines other than that of law. However, it is argued that even though CSR ostensibly involves doing more than the law requires, CSR seems to function as soft or informal law and to be based on a set of fundamental principles of commercial and business law. The substance of CSR can always be embedded in the regulations and laws in the abstract and statutory sense. The corporate objectives are always enshrined in the purpose of establishing corporations within corporate governance codes, international corporate governance principles, corporate laws and securities regulations. Governments make use of law to encourage corporations to take corporate actions towards more socially responsible ones by refereeing international law, regulatory standards, and recommendations for supra-national organizations.

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