企业社会责任、持续价值创造与财务治理

Corporate Social Responsibility,Sustainable Value Creation and Finance Governance

企业社会责任运动增加了企业经营环境的复杂性和经营风险,引起了企业财务关系和价值创造模式的变革。社会责任成本和股东利益范式的财务治理使企业社会责任的财务意义未能得到积极的肯定。以社会责任为基础的财务治理可以从制度层面解决企业社会责任行为的长期激励,促进企业价值的持续创造。

Enterprise faces more and more complex operations circumstances under CSR. This brings forth the change of the financial relations and sustainable value creation for firm. The cost of corporate social responsibility and the finance governance for shareholder value objectives don＇ t affirm its value creation. The finance governance based on CSR could produce a long incentive for firm to engage in CSR, and improving the value creation for firm.