企业社会责任报告评价体系的初步研究

A Preliminary Study on the Appraisal System of Corporate Social Responsibility Report

目前国外对企业社会责任报告的评价模式有两个理论基础:利益相关者理论和可持续发展理论。前者着眼于企业的不同利益相关者对信息的需求,从外部对企业的社会责任报告进行评价;后者则着眼于企业战略,从企业可持续发展的角度评价企业社会责任报告,是从内部进行评价的模式。与此对应的具有代表性的两个国际标准是AA1000与G3。对比分析发现,这两种模式和两个标准各自都存在着优缺点。结合我国的实际状况,我们构建了企业社会责任报告的3R评价体系。该体系的建立将有助于我国企业社会责任报告准则的建立,并为企业社会责任信息质量的实证研究提供可行的框架。

The appraisal patterns of corporate social responsibility （CSR） report are based on stake- holder theory and sustainable development theory. The former theory focuses on the information needs of stakeholders, and the appraisal of CSR report is made from outside. The latter theory focuses on corporate strategy to appraise CSR report from the perspective of corporate sustainable development. It is a pattern from internal perspective. Accordingly, AAIO00 and G3 are the two representative international standards. By comparative analysis, we find that both the two patterns and standards have merits and faults. Consider- ing the status of China, we construct a 3R appraisal system of CSR report. This system does benefit to the establishment of CSR report standards, and provides the feasible frame for the empirical research on information quality of corporate social responsibility.