期刊文献+

企业社会责任的披露探析

Analysis of the Disclosure of Corporate Social Responsibility
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摘要 构建和谐社会是目前中国的首要任务之一,企业社会责任的承担越来越受到政府及社会各界的关注.企业承诺并履行社会责任,但其承担社会责任的内容及其披露目前还没有一个统一的标准,处在探索、完善的阶段.文章主要对企业社会责任的内容及其披露进行一定的探索. The construction of a harmonious society is among China' s most important tasks. Both the government and society have shown increasingly great concerns for Corporate Social Responsibility (CSR). When businesses promise to shoulder and fulfill some of the social responsibilities, there are no uniform criteria for judging what responsibility they are supposed to take and how the responsibility is made known to the public. That is to say, the criteria remain yet to be probed and perfected. The paper mainly discusses the content and disclosure of CSR .
作者 黄苏华
出处 《绍兴文理学院学报》 2009年第7期93-95,共3页 Journal of Shaoxing University
关键词 企业社会责任 披露 财务报表 Corporate Social Responsibility (CSR) disclosure financial report
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