建立企业社会责任档案的依据及内容

The Establishment Grounds And Contents of the Social Responsibility Archives of the Enterprises

无论是企业组织的内在属性还是社会的现实状况,都对企业承担和履行社会责任提出了切实要求,而企业社会责任档案的确立,不仅真实记录了企业履行社会责任的具体情况,也对促进企业推行基于社会责任的管理具有重要意义。利益相关者理论、现有的法律法规以及相应的国内外社会责任标准,为企业确立社会责任档案及其管理提供了最为直接的依据。

Both the inherent attribute of enterprise organization and social reality have proposed the practical requirements for enterprises to undertake and fulifll their social responsibilities, and the establishment of the social responsibility archives of the enterprise is not only the real social responsibility record of the enterprises, but also to promote the enterprises to implement management based on the social responsibilities which has the extremely vital signiifcance. At present, that enterprises are lack of social responsibility archives urgently needs to ifnd enough evidence from theory and practice, the stakeholder theory, the existing laws and regulations, relevant domestic and international social responsibility standards provide the most direct basis for the establishment of social responsibility archives of the enterprise and its management.