摘要
根据利益相关者理论,研究当前中国林业上市公司企业社会责任信息披露（CSRD）状况。选取36家林业上市公司2013~2015年的企业社会责任（CSR）信息作为研究对象,用指数法建立林业上市公司CSRD评价体系,108个实证数据研究,找出林业上市公司CSRD的影响因素。同时提出改进建议,敦促企业社会责任的履行,实现各方利益相关者利益最大化。
According to the stakeholder theory, study Chinese forestry listed companies＇ taking corporate social responsibility（CSR）. This article takes thirty-six forestry listed companies＇ corporate social responsibility disclosure（CSRD）from 2013 to 2015 as a research object, 108 empirical studies, using index method to establish CSR evaluation index system of forestry enterprise and find out influence factors of CSRD. Then puts forward some suggestions to improve Chinese forestry listed companies＇ CSRD, achieve all stakeholders＇ to be the maximum benefits.
出处
《林业经济》
北大核心
2016年第11期108-112,共5页
Forestry Economics
关键词
中国林业上市公司
企业社会责任
利益相关者
企业社会责任信息披露
Chinese forestry listed company
corporate social responsibility
the stakeholder theory
corporate social responsibility disclosure
