浅析中国企业社会责任报告体系建设  

Analysis on system construction of China's corporate social responsibility report

作　　者：李飞[1] 

机构地区：[1]大连广播电视大学财经系,辽宁大连116011

出　　处：《大连海事大学学报（社会科学版）》2011年第3期51-54,共4页Journal of Dalian Maritime University(Social Science Edition)

基　　金：辽宁省社会科学界联合会项目(2010l-slktglx-06)

摘　　要：近年来伴随着社会公众对企业承担社会责任的关注,中国理论界和实务界对于企业应当承担社会责任基本达成共识。阐述企业社会责任的内涵及披露形式,分析中国企业社会责任报告的现状及存在的问题,并对中国企业社会责任报告体系建设提出建议。With public focusing on corporate social responsibility in recent years,it has basically reached a consensus in China＇s theory and practice fields that the enterprises should take on social responsibility.The paper described the connotation and disclosure forms of corporate social responsibility,analyzed the status of China＇s corporate social responsibility report,summarized the existing problems,and put forward some suggestions for the system construction of China＇s corporate social responsibility report.

关 键 词：企业社会责任报告 体系建设 披露形式 

分 类 号：F270[经济管理—企业管理]