摘要
随着我国经济的高速发展,企业的社会责任逐渐成为了民众关注的焦点。然而,我国企业履行社会责任情况并不理想,尤其是社会责任信息披露情况与发达国家企业相比有较大差距。本文介绍了企业社会责任的内涵及我国相关的法律规范,分析了我国企业社会责任信息披露的现状、存在问题及其原因,从政府、企业与个人三个层面就如何完善我国企业社会责任信息披露制度提出了相关政策建议。
With the rapid development of China's economy,corporate social responsibility has gradually become the focus of public attention.However,Chinese enterprises do not fulfill their corresponding social responsibilities well,nor do they disclose completely and complete the corresponding social responsibility information objectively.Compared with the social responsibility information disclosure of enterprises in western countries,there is still a big gap in the social responsibility information disclosure of Chinese enterprises.This paper mainly analyzes the current situation and existing problems of corporate social responsibility information disclosure in China.
作者
卢旭
张英明
Xu Lu;Yingming Zhang(Business School,Jiangsu Normal University,Xuzhou,Jiangsu,China)
基金
江苏师范大学校级科研与实践创新计划项目支持,项目名称:企业社会责任信息披露探究(项目编号:2021XKT0713)。
关键词
社会责任
信息披露
问题
原因
建议
Social Responsibility
Company
Information
Disclosure
