企业社会责任信息披露协同治理研究

The Research on the Collaborative Governance of Corporate Social Responsibility Information Disclosure

本文通过对企业社会责任信息披露的概念、内涵以及相关管理措施与政策制度的分析,研究这一过程中人类合作秩序与合作制度的演进,指出协同治理是企业社会责任信息披露治理的方法论基础。在此基础上,通过对内部协同、外部协同、内外协同的研究以及柔性约束与刚性约束的协同、定性约束与定量约束的协同、行政法与民法的协同的研究,形成以协同治理为框架的企业社会责任信息披露的治理思路,进而探求配套的社会责任信息披露监管制度。

The paper analyzes the concept,connotation and management measures of the information disclosure of corporate social responsibility,studies the evolution of cooperation rule on it,and point out that cooperative governance is the methodology of ruling the information disclosure of corporate social responsibility.Based on it,we study on the inner cooperative,and outer cooperative,flexible cooperative and rigidity cooperative,quantitative restriction cooperative and qualitative restriction cooperative,the administrative law cooperative and civil law cooperative.,in order to frame the thought of the information disclosure of corporate social responsibility,and then to seek the supervision system of the information disclosure of corporate social responsibility.