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企业社会责任信息披露问题研究.pdf

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企业社会责任信息披露问题研究.pdf

上传人:beny00001 2016/10/30 文件大小:270 KB

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企业社会责任信息披露问题研究.pdf

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文档介绍:II华中科技大学硕士学位论文AbstractSince the 1990s, a corporate social responsibility movement campaign has beenlaunched globally. On the one hand, all governments, anizations andnon-anizations revise laws and corporate social responsibility standard tostrengthen the corporation’s consciousness of social responsibility pel thecorporation to undertake social responsibility. On the other hand, regarding the corporatesocial responsibility as one of essential factors for achieving the corporate sustainabledevelopment, more and more corporations respect for the corporate social responsibilityso much that they undertake the corporate social responsibility to strengthen petitive advantage and improve financial return. With its boom in the world, thecorporate social responsibility has drawn the scholars’ concern home and on the review of the relevant research findings home and abroad, learning thewestern experiences and taking the domestic condition into consideration, applying themethods of norm analysis and empirical analysis, the thesis studies the issue of theinformation disclosure of the corporate social responsibility in the three aspects. Firstly,itis the understanding of the scope of corporate society responsibility. After reviewing theelaboration of corporate society responsibility home and abroad and inspecting thedevelopment of the concept of corporate society responsibility in the history, it is believedthat the concept of corporate society responsibility belongs to the system structurecategory and the corporate responsibility objects relate to the beneficial counterparts. Thus,the thesis concludes a scope chart of corporate social responsibility. Secondly, it is thetheoretical discussion of significance of the information disclosure of the corporate socialresponsibility and its content, approach and verification, using the scope chart. Finally, viathe empirical study,., a case study, the thesis analyzes the current phenomenon of theinformation disclosure of