| 基于英国OFR揭示的企业社会责任报告及其借鉴 |
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| 引用本文： | 冯巧根.基于英国OFR揭示的企业社会责任报告及其借鉴[J].上海立信会计学院学报,2007,21(5):34-41. |
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| 作者姓名： | 冯巧根 |
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| 作者单位： | 南京大学会计学系,江苏南京,210093 |
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| 摘 要： | 英国对财务报告中反映企业社会责任(CSR)信息揭示部分的"经营与财务概况(OFR)",正通过公司法的形式尝试强制性的规范。本文结合英国OFR揭示规则的变化,分析英国财务报告中CSR信息揭示的发展过程,并就其对我国企业社会责任报告模式的借鉴加以探讨。
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| 关 键 词： | 经营与财务概况(OFR) 企业社会责任(CSR) 社会责任投资(SRI) 社会、环境、道德(SEE) |
| 文章编号： | 1009-6701（2007）05-0034-08 |
| 修稿时间： | 2007-07-19 |
References from Reports on Corporate Society Responsibilities Disclosed in British OFR |
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| FENG Qiao-gen.References from Reports on Corporate Society Responsibilities Disclosed in British OFR[J].Journal of Shanghai Lixin University of Commerce,2007,21(5):34-41. |
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| Authors: | FENG Qiao-gen |
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| Institution: | Department of Accounting, Nanjing University , Jiangsu Nanjing 210093, China |
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| Abstract: | In Britain,the company law attempts to set compulsory standards for the information disclosure of the "operating and financial review(OFR)" in the part of corporate social responsibilities in financial reports.This paper,associates with the changes of the principles in Britain OFR,analyzes the developing process of the information disclosure in British financial reports and explores the experiences in order to improve the reporting models for disclosing Chinese corporate social responsibilities. |
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| Keywords: | operating and financial review(OFR) corporate social responsibilities(CSR) socially responsible investment(SRI) sociality environment ethics(SEE) |
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