企业社会责任信息披露的研究文献述评

A Review of Information Disclosure of Corporate Social Responsibility

通过对国内外社会责任信息披露理论和实证研究的综述,分析了企业社会责任信息披露研究取得的进展,指出该研究为企业社会责任信息披露制度的建立搭建了良好的理论平台。

The present paper presents a brief review of theoretical and empirical studies of information disclosure of corporate social responsibility （CSR） in China and other countries, analyzes its advances in recent years and points out that these studies have built a favorable theoretical platform or base for establishing an information disclosure system of corporate social responsibility.