摘要
社会成就企业,企业回报社会。企业作为社会的一个单元,应承担相应的社会责任。风险是对实现目标产生影响的各种不确定因素,是未来事件发生的可能性及其影响结果的组合,会造成实际结果与预期目标的差异。企业可能因社会责任问题导致经济损失、法律风险、道德缺失等,使企业难以持续发展。本文基于智能风险管理理念,运用先进的风险评估技术,构建了企业社会责任管理框架,并以BJNY集团的环境、健康和安全管理为例,分析了该框架在企业社会责任管理风险控制方面的具体运用。
There is a positive link between corporate social responsibility and corporate financial performance.As a unit of society,a firm should perform its social responsibilities.Risk is any issue which could impact an Organization's ability to meet its objectives,which may lead the actual outcomes to depart from the expected goals.Internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its goals.Enterprises should strengthen the management of Corporate Social Responsibility.Failing to the management may lead to great economic losses.Taking a case of Environmental,Health & Safety Management of BJNY Group,we analyzed the process and main risks of the management of Corporate Social Responsibility systematically,based on the concept of risk-oriented internal control.Then,we put forward several measures to control the risks in Corporate Social Responsibility Management.
出处
《会计研究》
CSSCI
北大核心
2012年第10期54-64,96,共11页
Accounting Research
基金
2011年度国家社科基金重大课题(11&ZD044)
2012年度教育部人文社科重点研究基地重大项目(12JJD790030)的阶段性成果
