国外公司社会责任报告主要模式述评

面对全球公司社会责任报告日益增多但又缺乏统一标准的情况，一些国际非政府组织开始着手建立统一的社会责任报告标准，形成了三种主要的报告模式：“全球报告行动”的G3报告框架、“国际社会责任”的SAS000标准，以及“社会和伦理责任协会”的AA1000系列。这三种模式在推动社会责任报告的共同目标下，既相互独立、各有侧重又相互联系、互为补充，同时也为认识我国公司社会责任报告的必要性、统一性和目的性提供了有益的启示。

Overseas CSR Reporting Standards

With increasing global implementation of corporate social reports, some non-government organizations have initiated three key global series for CSR reporting - G3, SA 8000 and AA 1000. These three modes are independent with individual focus, but interrelated and complementary to each other under the target of facilitating social accountability. These reporting series provide a positive reference for Chinese CSR practice in terms of the necessity, unity and goal of this initiative.