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近些年如何履行企业社会责任已经成为企业战略选择以及日常经营中的重要环节,同时企业履行对其利益相关者的社会责任的成本不断增加,究其原因,是因为企业社会责任越来越受到社会各群体的青睐。本研究通过利益相关者的视角,所构建的企业社会责任财务指标评价体系包含财务指标和非财务指标,从而可以更加深入的了解企业承担社会责任的情况。
In recent years, how to fulfill corporate social responsibility has become an important part of corporate strategy choice and daily operation. Meanwhile, the cost of fulfilling corporate social responsibility for its stakeholders has been increasing. The reason is that corporate social responsibility is more and more exposed All social groups of all ages. In this study, through the perspective of stakeholders, the evaluation system of financial indicators of corporate social responsibility constructed contains financial indicators and non-financial indicators, so as to get a more in-depth understanding of the corporate social responsibility.