企业社会责任披露行为思考

Consideration of Enterprises' Disclosure Behavior of Social Responsibility

本文探讨了礼制背景下我国公司披露企业社会责任信息的主要原因。对于企业而言,象征性行为作为一种组织文化,帮助企业融入大的社会结构,并与社会和经济制度的产生和发展进行不断互动。在一个更公平的商业环境和更有效的法律体系维持的健康社会中,需要决策者和企业的双向互动。

The purpose of this paper is to identify the real factors that induce Chinese firms to disclose CSR report at the ritual background. For corporation, the symbol of behavior, (as for China’s ritual) can be seen as a kind of organization culture to help corporate to integrate into the social structure and constantly interact with the emergence and development of social and economic institutions.