2023年12月修订通过的《公司法》第二十条在原有社会责任条款的基础上，进一步明确了企业社会责任的履责对象和具体责任内容。该条款要求所有公司的投资经营活动在追求经济利益的基础上，还必须充分地考虑利益相关者的利益和社会公共利益，并列举了职工保护、消费者保护和生态环境保护等具体责任内容。要求企业承担社会责任，不仅推动了企业治理结构的完善，有利于企业的可持续发展，而且积极地回应了社会的殷切期望，促使社会主义核心价值观融入法治建设。然而，对于互联网平台企业而言，现有企业社会责任在具体责任内容和实践落实上仍稍显不足。如何有针对性地促使企业积极承担社会责任，对这一问题的探讨兼具理论和实践意义。除绪论和结语外，本文由以下四部分组成：

第一章主要探讨互联网平台企业承担社会责任的现状和特殊性，并阐释要求互联网平台企业承担社会责任的意义。通过与传统企业相比较，互联网平台企业承担社会责任的特殊性主要体现在责任对象的多元性、责任内容的复杂性和责任主体的双重性等方面。同时指出，互联网平台承担企业社会责任对规范数字市场、完善企业治理和营造良好网络生态具有重要意义。

第二章梳理现阶段互联网平台企业在承担社会责任的过程中所存在的问题，为后续完善互联网平台企业社会责任的法律规制提供实践基础。现有的社会责任规范在社会责任体系、社会责任适用和社会责任治理等方面已经不能很好地适应互联网平台企业承担社会责任的特殊性和现实需求，呈现出法律供给不足和企业承担社会责任缺乏实效性两方面的问题。具体而言，法律供给不足表现为互联网平台企业社会责任法律规范规定不明确，司法裁判不统一和平台监管亟待完善的问题。企业承担社会责任缺乏实效性表现为互联网平台企业对社会责任的认识不充分，对特殊社会责任的履行不足和履责方式存在局限性的问题。

第三章主要阐述欧盟和美国在互联网平台企业社会责任的已有实践和立法趋势，从而探究促进互联网平台承担企业社会责任的科学经验和可行路径。欧盟和美国通过平台分类分级、事前监管、信息披露等方式，进一步加强了互联网平台企业的社会责任。从域外相关经验表明，互联网平台企业社会责任应当重点关注对个人信息、数据的保护责任以及对数字市场的管理责任。

第四章在借鉴欧盟和美国互联网平台企业社会责任实践经验的基础上，结合我国实际情况，对完善互联网平台企业社会责任的法律规制提出有关建议。如：明确互联网平台企业社会责任的应有理念，确定互联网平台企业社会责任法律规范的具体类型，细化互联网平台企业社会责任的具体责任内容和强调多元社会主体共同促进互联网平台企业履行社会责任等建议。

The revised "Company Law" Article 20, passed in December 2023, further clarifies the subjects of corporate social responsibility (CSR) and their specific responsibilities, building upon the existing CSR provisions. This article mandates that all companies' investment and business activities, while pursuing economic benefits, must also sufficiently consider the interests of stakeholders and the public interest. It specifies CSR contents such as the protection of employees, consumers, and the ecological environment. The requirement for companies to undertake social responsibilities not only promotes the perfection of corporate governance structures, fostering sustainable development, but also proactively responds to the eager expectations of society, incorporating socialist core values into the rule of law construction. However, for internet platform companies, current CSR provisions still fall short in terms of specific responsibilities and practical implementation. The exploration of how to effectively encourage companies to assume CSR holds both theoretical and practical significance.Apart from the introduction and conclusion, this paper consists of the following four parts:

Chapter one primarily discusses the status and particularities of CSR within internet platform companies, expounding the significance of mandating such enterprises to assume CSR. Compared to traditional businesses, the uniqueness of internet platforms' CSR lies in the diversity of responsible parties, complexity of responsibilities, and the duality of the principal actor. It also notes that internet platforms' engagement in CSR is crucial for standardizing the digital market, improving corporate governance, and fostering a favorable online environment.

Chapter two dissects the issues currently present in internet platform companies' engagement with social responsibility, serving as a practice foundation for future perfection of legal regulations concerning corporate social responsibility (CSR) for internet platform companies. The existing CSR standards can no longer adequately adjust to the unique characteristics and practical needs of CSR for internet platforms, resulting in problems related to legal provisions being insufficient and corporations ineffectively upholding their social responsibilities. Specifically, the insufficiency of legal provisions is manifested in unclear CSR legal regulations for internet platforms, non-uniformity in judicial decisions, and a pressing need for improved regulatory oversight. The ineffectiveness of corporate social responsibility is exhibited by internet platform companies' limited understanding of CSR, subpar execution of particular social responsibilities, and limitations in the manner of fulfilling those responsibilities.

Chapter three outlines the existing practices and legislative trends of the European Union and the United States regarding the social responsibility of internet platform companies. By doing so, it explores the scientific experience and viable paths to promoting social responsibility within these entities. Through stratification, prior regulation, and information disclosure, the EU and the US have strengthened the social responsibilities of internet platform companies. Foreign experience indicates that priority should be given to responsibilities associated with the protection of personal information and data, as well as the management of digital marketplaces.

Chapter four building upon the social responsibility practices of internet platform companies in the EU and US and considering China's specific circumstances, proposes suggestions for improving the legal regulation of social responsibility of internet platforms. For instance: defining the appropriate concept of social responsibility for internet platform companies, specifying the types of legal regulations, detailing the specific content of the responsibilities, and emphasising the promotion of social responsibility fulfillment by a diverse array of social entities.