企业社会责任报告

企业社会责任报告1是企业非财务报告的一种，起源于企业环境报告。

CSR Report is a sort of non-financial report , which is derived from Corporate Environmental Reporting .

在此基础上，设计了包括资产权益表、增值表和企业社会责任报告等在内的以人为本财务报告体系。

On the basis , people-oriented financial report system including asset-equity sheet , added value statement and CSR report are designed .

企业社会责任报告第三方审验主要标准述评

Review of main standards for independent assurance of corporate social responsibility

企业社会责任报告及其对消费者购买意向的影响研究

Corporate Social Responsibility Report and Its Effects on Consumers ' Purchasing Intent

企业社会责任报告信息披露问题研究

A Study on Corporate Social Responsibility Reporting Information Disclosure

企业社会责任报告的自愿性披露在我国已经越来越多。

Corporate Social Responsibility Report of the voluntary disclosure in China has been increasing .

然后，笔者就印象管理对企业社会责任报告的影响进行了分析。

Then , the author analyzes the influence for corporate social responsibility report which is from impression management .

回归分析结果表明，企业社会责任报告的质量显著正向影响市场反应。

Results of regression analysis show that the quality of social responsibility reports positive affect the market reaction significantly .

近几年来，主动发布企业社会责任报告并承担相应责任已经成为部分社会意识较强企业的共识。

At present , publish corporate social responsibility report has become consensus of corporate with strong social responsibility sense .

特别是对企业社会责任报告可读性的研究还十分鲜见。

Researches rarely refer to the social responsibility reports , especially the readability study of corporate social responsibility reports .

本文引入印象管理理论对企业社会责任报告的可读性进行深入分析，有一定创新性。

This paper uses impression management theory on corporate social responsibility report , analyzing its readability . It is of a certain innovation .

研究发现，社会和经济因素是企业社会责任报告在中国蓬勃发展的主要动机。

It was found that as CSR reporting is developing in China , social and economic factors are becoming major motives for disclosure .

宏观环境方面的建议：第一，加快制定企业社会责任报告准则的步伐。

The recommendations are divided into two aspects . One is considered from the macro environment , as follows : ( 1 ) Making corporate social responsibility reporting standards .

然而企业社会责任报告数量的增加并没有带来利益相关者对报告信任水平的同步增加。

However , with the number of corporate social report increasing , content rich and report level of ascension is not synchronous bring stakeholders to increase their trust level .

详细研究表明，企业社会责任报告在矿业和钢铁业，能源及电力产业，运输及物流公司，以及金融部门要比在其他部门更多的被使用到。

Detailed analysis of the results found that companies in Mining Steel , Energy Power , Transport Logistics , as well as Finance sectors performed more in CSR reporting than other sectors .

针对如何增强企业社会责任报告可信度这一问题，研究者以及实践者做了种种尝试，得出了鉴证这一增信服务可以增强社会责任报告的可信度的结论。

In the light of how to improve enterprise social report credibility , researchers and practitioners made various attempts , it is concluded that the assurance can improve the credibility of the social report .

其涉及行业有房地产建筑业、银行业、通信设备制造业、医药生物制造业等。根据该白皮书的披露，我国饭店业企业社会责任报告水平仅处于起步阶段。

The involved industries were the real estate industry , banking , communications equipment manufacturing and medical biological manufacturing , etc. The level of the hotel or hotel industry corporate social responsibility was at the beginning stage , which caused the interest and thinking of the author .

这就急需我国推行社会责任会计，并对外报送企业社会责任会计报告。

So it is our urgent need to implement social responsibility accounting and submit the reports to related organs .

企业发布社会责任报告影响因素的研究&来自中国上市公司2008年的经验证据

On the Influencing Factors for Enterprise Releasing Social Responsibility Report-Evidences from Enterprise Social Responsibility Reports by Listed Firms in 2008

从半年度报告社会责任披露情况、企业近年社会责任报告发布情况、企业网站社会责任披露情况三个方面，分析社会责任披露的现状。

Semi-annual report from the disclosure of social responsibility , corporate social responsibility reports published in recent years , the enterprise Web site disclosure of three aspects of social responsibility , the status of social responsibility disclosure .

在我国有越来越多的企业意识到社会责任报告的重要性，并设有专门的社会责任部门编制正式的社会责任报告。

More and more companies have realized the importance of preparing the CSR reporting .

我国五大发电集团作为国有企业，在社会责任报告的编制上起步早，发展快，具有典型性。

As state-owned enterprises , the start of CSR report is early , developed rapidly .

为了有效平衡财务目标和社会目标，企业应提高社会责任报告的质量，全面、客观披露绩效等关键信息。

In order to balance the targets of finance and society effectively , corporate should improve the quality of report , disclosure the key information such as performance fully and objectively .

因此，本研究目的在于探讨在中国从事商业活动的企业的其社会责任报告的现状。本研究采用了定性和定量的调查方法。

Thus the purpose of this research was to investigate the state of CSR reporting disclosures among corporations doing business in China . A survey method employing both qualitative and quantitative techniques was adopted in this study .

企业社会责任（CSR）报告在中国是一项新的实践，各种研究表明这项实践于十年前开始并正在迅速成长。

Corporate Social Responsibility ( CSR ) Reporting is an emerging practice in China as various studies show that it started less than a decade ago and is rapidly growing .

一些企业还主动发布社会责任报告，公开履行社会责任状况，自觉接受社会监督。

Some companies go even further by publishing their CSR reports to disclose their CSR performance and to voluntarily subject themselves to public scrutiny .

近年来，随着政府、监管机构、社会公众等对社会责任报告披露的日益关注和重视，大量的企业开始对外披露社会责任报告。

In recent years , many enterprises disclose the CSR Report as government regulators and social public is more and more concerned on the social responsibility disclosure .

随着时代的发展，社会责任信息越来越重要，企业普遍披露独立社会责任报告已经成为未来的发展方向。

As time progresses , more and more important message of social responsibility , corporate social responsibility , the general disclosure of the independent report has become the future direction of development .

最后，企业应推动和实践企业社会责任报告的认证和第三方评论以此来建立股份持有者的信任和提高报告的可信性。

Finally , companies should promote and practice voluntary CSR report assurance and third party commentary to build trust from stakeholders and enhance report credibility .

在此情形下，当外资企业发布国内第一份独立社会责任报告以后，国有大型企业开始效仿，逐渐扩散到民营企业。社会责任报告已经呈现出一片欣欣向荣的景象。

Under such circumstances , Overseas-funded enterprises issued the first independent corporate social responsibility report ( CSR ), then , the large state-owned enterprises began to follow it , gradually , it spread to private enterprises .