低碳经济下社会责任的量化研究

The Study on Amount of the Society Responsibility in the Low-carbon Economy

在低碳经济的发展中,企业是否承担社会责任,应承担什么社会责任,如何量化企业承担的社会责任,始终是理论界、实务界关注的重点。文章根据低碳经济下社会责任的特点,研究低碳经济下社会责任的内容,设计以每股收益为基础的社会责任量化模型,计算每股贡献值,即社会贡献值,据此评价企业承担的社会责任。

In the low - carbon economy, whether the companies are committed to social responsibility, what the socie- ty responsibility should be taken, and how to amount theorists and practitioners are concerned about. This of the social responsibility, that have always been the focuses which paper discusses the social responsibility of companies, and makes amodel to count the value of social contribution, and valuates the social responsibility of the companies.