发达国家与发展中国家企业社会责任实践比较研究  

The Comparative Study between Developed Countries and Developing Countries on Corporate Social Responsibility Practice

作　　者：晁罡[1] 姜胜林[1] 王磊[1] 

机构地区：[1]华南理工大学工商管理学院,广州510641

出　　处：《软科学》2014年第6期6-10,共5页Soft Science

基　　金：国家自然科学基金项目(71172074);教育部人文社会科学研究规划基金项目(10YJA630009)

摘　　要：以发达国家和发展中国家为切入点,从意识现状、实施现状和信息披露现状三个角度,对比两种发展水平国家间企业社会责任的差异。从总体上看,发达国家企业的社会责任意识和实践远远高于发展中国家,但是同一发展层次的国家间也会存在差距。在企业社会责任信息披露方面,无论是发达国家还是发展中国家,披露的重点都是人力资源方面,对环境责任的披露是绝大多数发展中国家所没有的。从法律规定、政府作用和文化价值观三个方面分析了产生差异的原因。Based on the developed countries and developing countries as the breakthrough point, this paper contrasts corpo-rate social responsibility between these two development level countries from the consciousness status, implementation statusand status of information disclosure. It finds that corporate social responsibility consciousness and practice in developedcountries is much higher than developing countries, although there are gaps between the same level countries. In terms ofcorporate social responsibility information disclosure, the main point is human resources, no matter in developed countries orin developing countries. The majority of developing countries do not have disclosure in environmental responsibility. Then itfind the causes of differences between these two level development countries from law regulations, government roles and cultural values.

关 键 词：发达国家 发展中国家 企业社会责任 实践 比较研究 

分 类 号：F270-05[经济管理—企业管理]