对外经贸
對外經貿
대외경무
Heilongjiang Foreign Economic Relations and Trade
2011年
12期
111-112
,共2页
社会责任%信息披露%上市公司
社會責任%信息披露%上市公司
사회책임%신식피로%상시공사
social responsibility%information disclosure%listed company
对于企业社会责任古典派将其界定为单纯的经济责任，进入现代则被赋予更多内涵。Carroll认为它应是经济责任、法律责任、伦理责任和慈善责任四者之和。国内学者的相关理论大多是基于现代学派“广义的社会责任”发展而成的。参考国内外文献对企业社会责任信息披露的实证研究现状，从相关关系、信息披露的形式与方法以及内容质量方面进行了比较分析。
對于企業社會責任古典派將其界定為單純的經濟責任，進入現代則被賦予更多內涵。Carroll認為它應是經濟責任、法律責任、倫理責任和慈善責任四者之和。國內學者的相關理論大多是基于現代學派“廣義的社會責任”髮展而成的。參攷國內外文獻對企業社會責任信息披露的實證研究現狀，從相關關繫、信息披露的形式與方法以及內容質量方麵進行瞭比較分析。
대우기업사회책임고전파장기계정위단순적경제책임，진입현대칙피부여경다내함。Carroll인위타응시경제책임、법률책임、윤리책임화자선책임사자지화。국내학자적상관이론대다시기우현대학파“엄의적사회책임”발전이성적。삼고국내외문헌대기업사회책임신식피로적실증연구현상，종상관관계、신식피로적형식여방법이급내용질량방면진행료비교분석。
The social responsibility of the enterprise which was defined as simple economic responsibility by classical scholars is granted more connotation into the modem. Carroll thought it should be composed by the economic responsibility, legal re- sponsibility, ethical responsibility and philanthropy responsibility. Most of the domestic scholar＇s related theories are develop- ping on the base of the modem school of thought which called ＂generalized social responsibility＂. Referenced to domestic and foreign literatures on the empirical research of corporate social responsibility information disclosure, this paper makes a compar- ative analysis from the aspects of correlation, information disclosure forms and methods and content of quality.
