关键词: 企业社会责任, 反身法, 可持续公司法, 长期利益

Abstract: The development of the Internet and the advent of economic globalization have accelerated the development of China's corporate social responsibility theory and practice. The diversified and complicated society has led to the failure of the reflexive approach of corporate social responsibility， and this has spawned the development of a sustainable company law approach centered on the internalizing external liabilities. The sustainable company law approach promotes the combination of mandatory regulation and arbitrary regulation， the transformation of the company's short-term interests and long-term interests， and the integration of corporate social responsibility and corporate governance. It can be described as the “big master” of corporate social responsibility. However， the sustainable corporate law approach still gives enterprises greater autonomy， so there is also a criticism of “sustainable target whitening agent”. Therefore， it is suggested to promote the realization of the sustainable company law approach of corporate social responsibility through the introduction of a broad-standard corporate law， reinterpretation of company's interests and objectives， shareholders' responsibilities and reshaping of board's obligations.

Key words: corporate social responsibility, reflexive law, sustainable company law, long-term interest