文献类型：期刊文献

中文题名：企业社会责任的披露探析

英文题名：Analysis of the Disclosure of Corporate Social Responsibility

作者：黄苏华[1]

机构：[1]绍兴文理学院经济与管理学院会计系

年份：2009

卷号：29

期号：7

起止页码：93

中文期刊名：绍兴文理学院学报

收录：国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：企业社会责任;披露;财务报表

外文关键词：Corporate Social Responsibility （CSR）;disclosure;financial report

中文摘要：构建和谐社会是目前中国的首要任务之一,企业社会责任的承担越来越受到政府及社会各界的关注.企业承诺并履行社会责任,但其承担社会责任的内容及其披露目前还没有一个统一的标准,处在探索、完善的阶段.文章主要对企业社会责任的内容及其披露进行一定的探索.

外文摘要：The construction of a harmonious society is among China＇ s most important tasks. Both the government and society have shown increasingly great concerns for Corporate Social Responsibility （CSR）. When businesses promise to shoulder and fulfill some of the social responsibilities, there are no uniform criteria for judging what responsibility they are supposed to take and how the responsibility is made known to the public. That is to say, the criteria remain yet to be probed and perfected. The paper mainly discusses the content and disclosure of CSR .