摘要
企业在实现自身价值最大化的同时,还应承担对投资者、债权人、员工、政府相关部门等的社会责任。企业利益相关者,如投资者、债权人、员工、政府相关部门等,都呼吁作为社会经济实体的企业能够披露更加有用的社会责任信息,以实现对企业社会责任履行情况的合理监督与评价。本文从利益相关者理论为出发点,根据具体利益相关者的不同需求,提出企业社会责任信息披露的内容框架。
Enterprises is in the realization the maximize the value of their own, at the same time they should take the social responsibility to the commitment to iovestors, creditors, employees, and other relevant government departments . Their business stakeholders, including investors, creditors, employees, and other relevant government departments are all called upon the enterprises as a socio-economic entitiesand and aslo disclosure more useful social information in order to achieve the reasonable supervision and evaluation the implementation the orporate social responsibility by enterprises . In this paper starts from stakeholder theory, and raise the corporate social responsibility information disclosure of the contents of the framework according to the specific interests of the different needs of stakeholders.
出处
《企业技术开发》
2009年第6期116-116,118,共2页
Technological Development of Enterprise
关键词
社会责任
利益相关者
披露框架
social responsibility
stakeholders
disclosure framework
作者简介
罗虹，中南财经政法大学会计学院，研究方向：会计学理论。
