简论我国企业社会责任报告亟待解决的三个问题

Three Issues on Corporate Social Responsibility Report to Be Solved in China

本文论述了我国企业社会责任报告亟待解决的三个问题:社会责任报告模式、报告的主要内容及其指标、报告的质量水平。比较了国际上企业社会责任报告不同模式,重点分析了中国企业社会责任报告为政府与非营利组织的双重主导模式。从经济、环境、社会三个方面构建中国企业社会责任报告的共性内容和指标。围绕实现社会责任报告的目标来制定企业社会责任报告的质量标准。

This paper discusses three issues of corporate social responsibility report to he solved in China. They are the mode, the main contents ＆ indexes and quality level of the report. This paper also compares the different modes of corporate social responsibility report in different countries, especially analyses corporate social responsibility report for the double dominant mode of government and non-profit organizations in our country. The common contents and indexes of Chinese corporate social responsibility report are constructed through three aspects of economy, environment and society. To establish the quality standard of corporate social responsibility report should focus on the implementation of social responsibility report target.