基于英国OFR揭示的企业社会责任报告及其借鉴被引量：8

References from Reports on Corporate Society Responsibilities Disclosed in British OFR

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摘要英国对财务报告中反映企业社会责任(CSR)信息揭示部分的"经营与财务概况(OFR)",正通过公司法的形式尝试强制性的规范。本文结合英国OFR揭示规则的变化,分析英国财务报告中CSR信息揭示的发展过程,并就其对我国企业社会责任报告模式的借鉴加以探讨。 In Britain, the company law attempts to set compulsory standards for the information disclosure of the ＂operating and financial review （OFR）＂ in the part of corporate social responsibilities in financial reports. This paper, associates with the changes of the principles in Britain OFR, analyzes the developing process of the information disclosure in British financial reports and explores the experiences in order to improve the reporting models for disclosing Chinese corporate social responsibilities.

作者冯巧根

机构地区南京大学会计学系

出处《上海立信会计学院学报》 2007年第5期34-41,共8页 Journal of Shanghai Lixin University of Commerce

基金国家社科基金项目(07BJY018)

关键词经营与财务概况(OFR) 企业社会责任(CSR) 社会责任投资(SRI) 社会环境道德(SEE) operating and financial review（OFR） corporate social responsibilities（CSR） sociallyresponsible investment （SRI） sociality, environment, ethics （SEE）

分类号 F23 [经济管理—会计学]

作者简介冯巧根（1961-），男，浙江上虞人，南京大学会计学系教授、博士生导师，主要研究方向：财务理论与管理会计。

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参考文献10

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