摘要
笔者认为,企业不仅应履行对股东的受托责任,同时应履行对其他利益相关者,如员工、消费者、社区、商业伙伴、政府等的社会责任。本文从利益相关者理论出发,构建企业社会责任评价指标体系,以期更科学、更全面地评价企业的业绩。
The author holds the point that corporations not only meet the trustee obligation for stockholders, but also for other stakeholders, such as staff, customers, community, partners, government. Based on the Stakeholder Theory, this paper builds evaluation indexes for corporate social responsibility for more scientificly and comprehensively evaluating corporations＇ performance.
关键词
企业社会责任
利益相关者
评价指标
Corporate social responsibility
Stakeholder
Evaluation indexes
