Povzetek: Prispevek obravnava pravne vidike družbeno odgovornega poslovanja podjetij. Predstavljena sta pravna ureditev tega področja in njen vpliv na poslovanje podjetij. Avtor pri tem ugotavlja, da koncept družbeno odgovornega poslovanja trenutno ni usmerjen v nevtralizacijo negativnih eksternalij, čemur naj bi bil v prvi vrsti namenjen, ampak je le eno izmed sredstev, ki jih podjetja uporabljajo za krepitev lastne blagovne znamke in povečanje dobička. Zato je pojasnjeno, zakaj je trenutna ureditev z vidika družbeno odgovornega poslovanja problematična in zakaj ni ustrezno, da podjetja razumejo koncept družbeno odgovornega poslovanja na tak način. Prispevek ob tem ponuja potencialne rešitve, kako navedeno področje de lege ferenda urediti tako, da obravnavanih anomalij ne bi bilo.
Ključne besede: družbeno odgovorno poslovanje, CSR, odgovornost, poslovni primer, prostovoljni koncept, negativne eksternalije, nevtralizacija
Title: Legal Aspects and Pitfalls of Corporate Social Responsibility
Abstract: The article discusses legal aspects of corporate social responsibility concept. The author presents the current regulation in this area and its impacts on business operations. As he points out, the current concept of corporate social responsibility is not directed towards the neutralisation of company?s negative externalities, as it should be, but it is rather about marketing and brand-building purposes. For these reasons, the article highlights the issues of current regulation from the perspective of corporate social responsibility and clarifies why the current understanding and usage of corporate social responsibility concept, as currently employed by companies, is inappropriate. Finally, in order to prevent future anomalies, potential de lege ferenda solutions to all issues discussed in the article are presented.
Keywords: corporate social responsibility, CSR, responsibility, business case, voluntary concept, negative externalities, neutralisation
