| 孔龙,马媛.企业社会责任信息披露动因及质量影响因素研究[J].唐山学院学报,2016,29(5):105-108 |
| 企业社会责任信息披露动因及质量影响因素研究 |
| A Study on the Motivation and the Quality-Influencing Factors of Information Disclosure of Corporation Social Responsibility |
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| DOI：10.16160/j.cnki.tsxyxb.2016.05.020 |
| 中文关键词: 企业 社会责任 信息披露 影响因素 |
| 英文关键词: enterprise CSR information disclosure influencing factors |
| 基金项目: |
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| 摘要点击次数: 7949 |
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| 中文摘要: |
| 随着社会责任成为全社会关注的焦点，企业社会责任报告披露的数量实现了迅速的增长。研究发现，企业社会责任信息披露受到来自法律法规、政府、社会舆论、企业规模以及公众形象的力量驱动，同时，其披露的质量受到经营者社会责任意识、会计人员专业素质、计量技术的影响。因此，需制定相应的对策，以保证企业社会责任信息披露的质量。 |
| 英文摘要: |
| As the social responsibility has become the focus of society, the number of CSR reports has rapidly grown. Studies show that the information disclosure of CSR is driven by laws and regulations, governments, public opinions, enterprise scale and the public images of the enterprise. Meanwhile, the quality of the information disclosure is influenced by the social responsibility awareness of the managers, the professional quality of accountants and the measurement techniques. Therefore, it is necessary to formulate the corresponding measures to ensure the quality of CSR information disclosure. |
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