| 企业社会责任报告的规范问题分析 |
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| 引用本文： | 张亚连,汪平凯,吴俊琳.企业社会责任报告的规范问题分析[J].财经理论与实践,2013(2):117-120. |
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| 作者姓名： | 张亚连 汪平凯 吴俊琳 |
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| 作者单位： | 中南林业科技大学商学院;北京市蚕业蜂业管理站 |
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| 基金项目： | 国家社科基金一般项目(11BGL037);湖南省科技厅软科学项目(2012ZK3103);中南林业科技大学青年基金招标项目(2012ZB001) |
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| 摘 要： | 企业社会责任报告是企业非财务信息披露的重要载体,编制企业社会责任报告对企业来说是一个创造价值的过程。分析我国社会责任报告在内容、质量、地区分布及第三方审核等方面的相关规范问题,提出规范内容、完善形式、加强引导及实施监督等措施。并以中联重科所发布的2010年社会责任报告进行了例证。
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| 关 键 词： | 社会责任报告 规范 中联重科 |
Analysis on the Standardization of Corporate Social Responsibility Report |
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| ZHANG Ya-lian,WANG Ping-kai,WU Jun-lin.Analysis on the Standardization of Corporate Social Responsibility Report[J].The Theory and Practice of Finance and Economics,2013(2):117-120. |
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| Authors: | ZHANG Ya-lian WANG Ping-kai WU Jun-lin |
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| Institution: | 1 (1.School of Business,Central South University of Forestry and Technology,Changsha,Hunan 410004,China; 2 Industry of Bee and Sericulture,Beijing 100029 China) |
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| Abstract: | The Corporate Social responsibility report (CSRR) is the important carrier of the disclosure of non-financial information. It is a process of creating value for the enterprises to write the CSRR. The standardization of CSRR has been discussed. And the measures are put forward to improve the quality of CSRR. At last, the Zoomlion Heavy Industry''s social responsibility report in 2010 is taken as a case study to illustrate the point. |
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| Keywords: | Corporate social responsibility report Standardization Zoomlion Heavy Industry |
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