摘要
社会责任越来越受到经济社会的重视,如何计量和报告企业所承担的社会责任情况,成为了会计学科里一个新的研究热点,在分析和比较国外社会责任信息披露现状的基础上,结合国内的实际情况,参考了全球报告倡议组织(GRI)评价体系,试图从经济、社会、环境三个角度出发,分为六大类二十七小类构建出适合我国国情的企业社会责任信息披露指标体系。
The social responsibility is focused more and more, how to measure and report the social responsibility of corporate, has become a new hot spot in accounting research, in analyzes overseas social responsibility information disclosure systems, unifies the domestic actual situation, referred to the Global Reporting Initiative （GRI） system, attempted to the economy, the society, environment three angle embarking, divided into six broad heading 27 minor sorts to construct suits our country national condition the enterprise community responsibility information disclosure indicator system.
出处
《财务与金融》
北大核心
2009年第3期38-42,共5页
Accounting and Finance
关键词
企业社会责任
信息披露
指标体系
corporate social responsibility, information disclosure, indexes system
