我国企业社会责任信息披露质量研究

指出了在经济全球化的趋势下,企业社会责任备受关注,中国企业开始面对承担社会责任的挑战.从行业、资产规模、盈利水平三个方面分别对我国企业社会责任披露质量进行了比较,分析了我国企业社会责任承担的现状,找出存在的不足,据此提出了优化企业社会责任管理的建议.

On the Quality of Corporate Social Responsibility Disclosure in China

Under the trend of economic globalization,the corporate social responsibility is concerned more than before,and Chinese enterprises begin to face the challenges of social responsibility commitment.This paper compares the quality of the corporate social responsibility disclosure from the view of sub-industry,asset size and profitability,and analyses the status of corporate social responsibility commitment in China.Finally,the deficiencies of the corporate social responsibility are identified,and suggestions are put forward accordingly.