在华跨国公司社会责任信息披露的理性选择

The Rational Choice Concerning the Disclosure of Corporate Social Responsibility Information of Multinational Companies in China

近年来,在华跨国公司社会责任问题层出不断,社会责任缺失事件时有发生。本文使用描述统计的方法,对2008-2012年在华跨国公司社会责任报告发布情况进行分析的基础上,提出了建立和完善社会责任信息披露规范体系的对策思考。

In recent years, there is a variety of corporate social responsibility issues with multinational companies in Chi-na, and incidents of social responsibility evasion occur quite often. With statistical methods, this paper analyzes the social re-sponsibility reports issued by multinational companies for 2008 -2012 in the country, and presents reflections on the strategyto solve the problem by establishing and improving a standard system for the disclosure of corporate social responsibility infor-marion by multinational companies in China.