摘要
为了提高我国建筑企业的CSR履行效果,针对中澳两国建筑企业CSR的履行情况进行对比分析。基于收集到的两国大中型建筑企业的CSR信息,使用内容分析法对比两国建筑企业在CSR信息披露程度、CSR信息披露规范性和CSR实践上的差异。研究发现,我国建筑企业CSR信息披露意识不强,缺乏普遍认可的CSR报告标准,CSR实践取得了一定效果但仍需加强。
In order to improve the CSR performance of Chinese construction enterprises, this paper makes a comparative analysis of CSR performance between Chinese and Australian construction enterprises. Based on the collected CSR information of medium and large construction enterprises in the two countries, uses content analysis to compare the differences between two countries in CSR disclosure degree, CSR disclosure regulation and CSR practice. The study finds that Chinese construction enterprises have a weak awareness of CSR disclosure and lack of universally recognized CSR reporting standards, CSR practice has achieved certain results but still needs to be improved.
作者
谢琳琳
贺迪
韩婷
夏波
XIE Linlin;HE Di;HAN Ting;XIA Bo(School of Civil Engineering ＆ Transportation,South China University of Technology,Guangzhou 510641,China;Department of Civil and Architectural Environment,The Queensland University of Technology,Brisbane,4000)
出处
《建筑经济》
北大核心
2018年第12期64-69,共6页
Construction Economy
基金
国家自然科学基金面上项目"重大基础设施工程社会责任行为选择机理
动态演化及治理对策研究"(71871096)
关键词
建筑企业
社会责任
信息披露
履行效果
construction enterprises
social responsibility
information disclosure
performance effect
