企业社会责任信息披露的经济学思考

An Economic Investigation of the Information Exposure of Enterprises with Social Responsibilities

企业不仅是一个以获利为目的的实体,还应是一个有社会责任感的"人"。尤其在推行"低碳经济"、"可持续发展"的大背景下,企业在追求经济效益的同时,能不能承担社会责任变得更加重要。企业承担的社会责任分为社会义务和社会责任,履行社会责任对企业而言既有成本也有效益,如何看待企业社会责任的信息披露,要辨证地分析其成本与效益关系。

Enterprises are not only profit-seeking entities,but also ＂persons＂ with social responsibilities.In the lowcarbon and sustainable development context,enterprises are particularly obliged to shoulder social responsibilities, which in turn will benefit the enterprises themselves.