| 论企业社会责任报告模式的演变与现实选择 |
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| 引用本文： | 许家林,徐荣. 论企业社会责任报告模式的演变与现实选择[J]. 中南财经政法大学学报, 2011, 0(5) |
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| 作者姓名： | 许家林 徐荣 |
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| 作者单位： | 中南财经政法大学会计学院; |
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| 基金项目： | 国家自然科学基金资助项目“基于循环经济理念的社会责任会计体系创新研究”(70872110) |
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| 摘 要： | 近半个世纪以来,企业社会责任报告模式不断演进,由雇员报告、环境报告、HSE报告过渡到综合社会责任报告。对于综合社会责任报告,国内外学者与业界均作了有益探索与贡献,但其可操作性仍待完善。以价值法为基础构成的独立社会责任报告形式,以及以事项法为基础和REA模型与XBRL-GL协同作为技术支撑的社会责任报告信息形成系统,可作为我国现阶段企业社会责任信息披露模式的一种现实选择。
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| 关 键 词： | 企业社会责任 信息披露 报告模式 |
On the Evolution and Realistic Choice of Corporate Social Responsibility Report Mode |
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| XU Jialin XU Rong. On the Evolution and Realistic Choice of Corporate Social Responsibility Report Mode[J]. Journal of Zhongnan University of Finance and Economics, 2011, 0(5) |
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| Authors: | XU Jialin XU Rong |
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| Affiliation: | XU Jialin XU Rong(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China) |
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| Abstract: | For almost half a century,corporate social responsibility report mode has passed through four stages,which are employee peport,environment report,HSE report and comprehensive CSR report.Domestic and foreign scholars and organizations have made useful exploration and contribution,but its operability needs to be perfected.It is realistic choice for corporate social responsibility report mode in China to prepare the independent CSR report on the base of value accounting and create social responsibility reporti... |
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| Keywords: | Corporate Social Responsibility Information Disclosure Report Mode |
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