社会责任报告作为市场经济体制下联接企业与社会的纽带,扮演着越来越重要的角色,社会大众对它的要求也越来越高。现行企业社会责任报告以可持续发展理论为基础,因该理论偏离了报告本身的目的,导致其质量不高。本文对现行社会责任报告的不足进行了分析,并给出了未来完善社会责任报告的思考和建议。 As a link between enterprises and society under the system of market economy, the social responsibility report plays an increasingly important role and demands from the general public are getting higher and higher. The current corporate social responsibility report is based on the theory of sustainable development. The theory deviates from the purpose of the report itself, resulting in its poor quality. This article analyzes the deficiencies of the current social responsibility report and gives some thoughts and suggestions on improving the social responsibility report in the future.