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本研究根据“三重底线”和利益相关方理论等经典的社会责任理论,构建出一个责任管理、经济责任、社会责任、环境责任“四位一体”的理论模型,通过对标分析国际社会责任指数、国内社会责任倡议文件和世界500强企业社会责任报告,构建出分行业的社会责任评价指标体系,以企业社会责任报告、企业年报、企业官方网站为信息来源,评价中国100强企业的社会责任管理体系建设现状和责任信息披露水平。
Based on the classic social responsibility theory such as “triple bottom line” and stakeholder theory, this study constructs a theoretical model of responsibility management, economic responsibility, social responsibility and environmental responsibility “four in one ”, International Social Responsibility Index, Domestic Social Responsibility Initiative Documents and Social Responsibility Report of the Top 500 Enterprises in the World, and set up a social responsibility evaluation index system for each industry. Based on the CSR report, annual report of the enterprise and the official website of the enterprise, Enterprise social responsibility management system construction status and responsibility information disclosure level.