摘要自20世纪以来,企业社会责任(Corporate Social Responsibility,CSR)一直备受学术界及企业界关注,如何更准确地度量企业社会责任成为实证研究中必须解决的问题。本文在对国外学者对CSR的度量方法进行分类梳理的基础上,对每一类方法做出评价,并总结出现存度量方法普遍存在的问题,以期为我国的实证研究提供参考。
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