企业社会责任评价体系研究

企业社会责任是指公司董事会作为公司各类利害关系人的信托受托人,在积极实施利己行为的同时,实施利他主义的行为,以履行企业在社会中应有的角色。现代企业的社会责任应该包括对政府、对投资者、对员工、对消费者、对生态环境、对公益事业等多个方面的责任。笔者据此探讨了相关的评价指标,并建立了简洁的评价体系。

A Study on the Evaluation System of Corporate Social Responsibility

Corporate Social Responsibility(CSR)refers to the responsibilities of the corporate directorate as the assignee of all kinds of stakeholders.While implementing self-regard behavior actively,it should also implement altruistic behavior and play the social role of enterprises.The social responsibilities of modern enterprises should include the responsibilities for the government,investors,employees,customers,ecological environment and public welfares.On the basis of this,the author discusses the evaluation indexes and establishes a simplified evaluation system.