三维业绩报告:企业社会责任报告的继承、发展与突破  

Triple Bottom Line:Inheritance Development and Breakthrough in Business Social Responsibility Reporting

作　　者：王桂莲[1] 张达[2] 

机构地区：[1]吉林财经大学会计学院,吉林长春130117 [2]中国银行吉林省分行,吉林长春130000

出　　处：《东北师大学报（哲学社会科学版）》2011年第2期29-34,共6页Journal of Northeast Normal University(Philosophy and Social Science Edition)

基　　金：教育部人文社会科学基金项目(09YJA630019);吉林省社会科学基金项目(2009AW01);吉林财经大学科研项目(10XB09)

摘　　要：企业三维业绩报告是与现行利润表中的财务业绩相对而言的,它是对企业经济的、环境的和社会的三维业绩或责任的报告。我国企业社会责任报告信息披露弱化,迫切需要企业加深对企业社会责任及其报告的发展、变化的认识。狭义的企业社会责任理论,孕育了"股东利益至上"的财务业绩报告模式。当代企业社会责任的观点百花齐放,但并没有达成共识。在比较不同的企业社会责任观点的基础上,阐述了GRI以三维业绩责任为基础、三维业绩指标为核心内容的报告框架是企业社会责任报告的突破,它对我国企业提供三维社会责任报告具有重要的参考价值。提供高质量的企业三维业绩报告符合可持续发展的理念,对企业、社会和国家的发展带来多赢。Business triple bottom line is the counterpart with financial performance in current income statement.It is the reporting about three dimensions in economic,environmental and social performance or responsibilities.Disclosure weakness for social responsibility information of business needs more deeply understanding development and changes in business social responsibility and its report in China.A narrow view of business responsibility is pregnant with financial report model of shareholder primacy view.There are various views of business social responsibility in contemporary,and it has not sympathetic response.Based on comparing with contemporary various views of business social responsibility I think GRI＇s reporting framework in terms of three dimensions responsibility and three dimensions performance indicators as core is breakthrough of business social responsibility reporting.It has reference value for preparing business social responsibility report of our own.To provide high quality business social responsibility report in correspondence with sustainability can bring wins for multiple sides in business enterprise,society and country.

关 键 词：企业社会责任 信息披露 三维业绩 财务业绩 

分 类 号：F270-05[经济管理—企业管理]