基于利益相关者理论的我国企业社会责任指标体系研究

Research on evaluation indexes eystem of corporate social responsibility of Chinese firms based on stakeholder theory

文章基于利益相关者理论,给出了企业社会责任的概念,指出了当前企业社会责任的缺失表现,说明了企业社会责任的对象,建立了企业社会责任的评估指标体系。

Based on stakeholder theory,this paper first gives the concept of corporate social responsibility;then,discloses the shortcomings of Chinese firms in performing corporate social responsibility;third,states the subjects to which the firm performs social responsibilities;at last,builds the evaluation indexes system of corporate social responsibility for chinese firms.