循环经济下社会责任成本信息揭示

Information Disclosure on Costs of Social Responsibility in Circular Economy

循环经济是一种新型的可持续发展经济。企业是社会的企业,将企业的社会责任成本与企业的可持续发展结合起来,进行社会责任成本相关理论与实务研究,对于企业的长期发展具有重要的现实意义.本文从社会责任成本的界定入手,对国内外企业社会责任成本信息揭示的现状作了介绍与分析,并对循环经济下如何更有效地进行社会责任成本的信息揭示作了初步探讨。

Circular Economy is a new economy model of sustainable development. As a part of society, corporate should share the costs of social responsibility. It is of great importance for enterprise＇s long-term development to do some theoretical and practical research on costs of social responsibility. On the basis of the defination of social responsible costs, this paper first ananlyses the present situation about information disclosure on costs of social responsibility both in our country and abroad;then discuss in circular economy how to effectively disclose information of social responsible costs.