摘要在当今时代,全球经济高速发展,经济全球化成为未来趋势的走向,大量企业过度追求企业利润最大化,无视由此带来的种种社会问题、经济和生态问题等。但随着经济增长方式的改变,企业渐渐意识到企业社会责任的重要性,企业社会责任报告披露如雨后春笋般快速出现在公众视野,但如何鉴别所披露的企业社会责任的可信度,是正确评价一个企业的社会责任履行情况的基本前提。64850
本文主要通过参考国内外研究发表的相关文献及已经披露的上市公司的企业社会责任报告,寻找企业社会责任信息可信度的评价指标,建立一个适当的评价体系以供公众参考。
关键词 企业社会责任、信息可信度、评价指标、评价体系
毕业论文 外 文 摘 要
Title The information reliability research of Corporation Society Responsibility
Abstract In present, the global economic developed rapidly and economic globalization becomes a trend of the future. A large number of enterprises pursuit excessively the maximize profit and ignore the result of a variety of social, economic and ecological problems, etc. But with the change of the economic growth mode, the enterprise gradually realized the importance of corporate social responsibility. Corporate social responsibility reports have sprung up quickly in the public eye. But how to assess the credibility of the corporate social responsibility is the basic premise of properly evaluating completion of a firm's social responsibility fulfillment.
The article looks for credibility evaluation indexes of corporate social responsibility information to establishing an appropriate evaluation system for public people, mainly by referring to domestic and international research published in the literature and disclosed company's corporate social responsibility report
Keywords Corporate social responsibility、information credibility、evaluation index、evaluation system
目录
1 绪论 1
1.1研究背景 1
1.2研究意义 5
1.3 我国CSR报告披露可信度现状 6
2 企业社会责任可信度相关概念及理论 8
2.1可信度及相关概念 8
2.2 企业社会责任信息可信度影响因素 8
3 CSR报告可信度评价体系 10
3.1 报告披露形式 10
3.2 报告披露内容 11
3.3 报告编制过程 13
3.4 其他 14
4 实例分析 15
4.1 样本企业的基本情况 15
4.2 企业CSR报告披露形式分析 17
4.3 企业CSR报告披露内容分析 24
4.4企业 CSR报告编制过程分析 28
4.5CSR报告可信度结果分析 32
5.提高CSR报告可信度的建议 36
5.1 对报告发布企业的建议 36
5.2 对我国政府的建议 37
5.3 对利益相关方的建议 企业社会责任信息的可信度研究:http://www.751com.cn/kuaiji/lunwen_72219.html