摘要
随着社会责任意识的提高和可持续发展战略的实施,公众要求企业越来越多地披露CSR信息。在已有文献的基础上,将CSR划分为基础层、关联层、社会层三个层次;根据不同利益相关者对CSR信息的需求,构建了基于利益相关者理论的CSR信息框架;结合4家中国公司披露CSR信息的实际情况,对中国企业CSR信息披露时间、方式及渠道等进行了分析,认为财务会计报告是CSR的信息载体。
With the improvement of social responsibility consciousness and implementation of sustainable development strategy, it＇s more important that firms should disclose their corporate social responsibility （CSR） information. Based on the existing literature, the paper proposes a three-level system of CSR which comprises basis, correlation and social, and builds a CSR information framework according to the demand for CSR information of stakeholders. Combining with the actual CSR information disclosure of four Chinese firms, the disclosure timing, pattern and channel of CSR information in China are analyzed, and it＇s considered that financial accounting report is a proper carrier of CSR information.
出处
《南京财经大学学报》
2010年第4期59-65,共7页
Journal of Nanjing University of Finance and Economics
