From CSR to ESG,corporations are required to pay attention to environmental,social and governance improvements when engaging in for-profit operations.Moreover,ESG attempts to link internal corporate governance with environmental and social improvements,and integrates social responsibility directly into a corporation's business decisions,thus creating a channel between social interests and the corporation's business interests.Due to the diversity of corporation types and differences in the level of development between countries,ESG issues vary from country to country and from corporation to corporation at different stages.Around the world,the legal mechanisms adopted to promote ESG are mainly organizational law,transactional law and regulatory law.Among them,the core is to change the structure of directors'duties,so that the principle of social judgment is formally introduced into the business decision-making process of the board of directors.Social judgment and business judgment will together constitute the core criterion for the legitimacy of the performance of directors'duties.The specific structure of social judgment duty is special in the subject,scenario and time.In order to avoid the conflict as much as possible,an'intertwined considerations'approach should be adopted to balance the relationship between business judgment and social judgment in the business decision-making methods,so that the two can serve as'safe harbors'for each other.
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