试论我国企业社会责任报告的发展问题

Development of Enterprise Social Responsibility Report in China

介绍了企业社会责任报告的国际发展过程和我国的近况,认为要加快我国企业社会责任报告的发展,必须要建立健全有关企业社会责任报告的法规制度,加强政府部门和中介机构的监督指导,强化企业披露社会责任报告的内在驱动力,积极开展社会责任信息审计的研究和实践。

This paper describes the development of enterprise social responsibility reports in the world and the status quo in our country. In order to accelerate the development of enterprise social responsibility report in our country, it suggests establishing relevant laws and regulations, strengthening the supervision by the government and agencies, enhancing enterprises＂ interior driving force to disclose social responsibility, and actively carrying out researches and practices on social responsibility auditing.