摘要
对于企业社会责任古典派将其界定为单纯的经济责任,进入现代则被赋予更多内涵。Carroll认为它应是经济责任、法律责任、伦理责任和慈善责任四者之和。国内学者的相关理论大多是基于现代学派"广义的社会责任"发展而成的。参考国内外文献对企业社会责任信息披露的实证研究现状,从相关关系、信息披露的形式与方法以及内容质量方面进行了比较分析。
The social responsibility of the enterprise which was defined as simple economic responsibility by classical scholars is granted more connotation into the modem. Carroll thought it should be composed by the economic responsibility, legal re- sponsibility, ethical responsibility and philanthropy responsibility. Most of the domestic scholar＇s related theories are develop- ping on the base of the modem school of thought which called ＂generalized social responsibility＂. Referenced to domestic and foreign literatures on the empirical research of corporate social responsibility information disclosure, this paper makes a compar- ative analysis from the aspects of correlation, information disclosure forms and methods and content of quality.
出处
《对外经贸》
2011年第12期111-112,共2页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
社会责任
信息披露
上市公司
social responsibility
information disclosure
listed company
