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作 者:Hanzhe Huo
机构地区:[1]Beijing Technology and Business University,33 Fucheng Rd,Haidian District,Beijing,China
出 处:《Proceedings of Business and Economic Studies》2020年第5期41-44,共4页商业经济研究(百图)
摘 要:Corporate governance(CG)is regarded as a system of rules and practices to realize the objectives of a company.Corporate social responsibility(CSR)is a view that companies should be responsible for not only shareholders,but also general stakeholders who are engaged by the companies.In this paper,the degree of involvement of CSR in the framework of CG is focused.It tries to evaluate the performance of CG and CSR in different types of businesses and different regions.Firstly,it discusses the relations between CG and CSR and their trends of development.Secondly,pro and con opinions of stakeholder theory are further provided.Thirdly,MNEs,Asian companies and Mexican companies are focused to explore the involvement of CG and CSR,and the reasons for the development difference among types of businesses in different regions.Lastly,it describes the most common standard which the companies adopt to report CSR,and its advantages and disadvantages.
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