摘要
林业在应对全球气候变化及促进社会可持续发展方面发挥着重要作用。结合林业行业的特殊性,提出了林业企业社会责任报告的框架内容,分析了林业企业社会责任需要重点关注的领域,指出了林业企业社会责任的核心价值。林业企业履行社会责任的重点是环境责任。认为林业企业披露社会责任的报告内容应包括对股东和债权人的责任,对供应商、客户和消费者的责任,对员工的责任,环境责任,社区责任和慈善行为5项核心主题。
Forestry industry plays a key role in regulating climate and promoting sustainable social development. Considering the particularity of forestry industry, this paper provides the framework of social responsibility report of forestry enterprises, analyzes major topics of social responsibilities followed by forestry enterprises, and points out the core values of social responsibilities of forestry enterprises. Environmental responsibility is the key part of social responsibilities of forestry enterprises. It hold the point that the social responsibility reports of forestry enterprises should involve the responsibility to shareholder and creditor, the responsibility to supplier, customer and consumer, the responsibility to employee, the responsibility to environment and the responsibility to community and charity behavior.
出处
《北京林业大学学报（社会科学版）》
2012年第4期108-113,共6页
Journal of Beijing Forestry University ：Social Sciences
基金
国家林业局2011重点课题"林业企业会计核算指南和国营林场苗圃核算制度及模式的研究"(FRJ2011-005)
关键词
林业企业
社会责任
环境责任
forestry enterprise
social responsibility
environmental responsibility
