面对风靡全球的社会责任潮流,越来越多的跨国公司正积极履行社会责任并公布社会责任报告,向社会披露企业在社会责任的成绩,提升企业形象。披露社会责任报告已成为跨国公司的一种有效竞争策略。我国企业也应变被动为主动,在积极履行社会责 Faced with the trend of social responsibility sweeping the world, more and more multinational corporations are actively fulfilling their social responsibilities and publishing social responsibility reports, disclosing their achievements in corporate social responsibility and enhancing their corporate image. Disclosure of social responsibility reports has become an effective competitive strategy for multinational corporations. Chinese enterprises are also passive and reactive, actively fulfilling social responsibility