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社会责任信息的需求与供给是矛盾的两个方面,它们在相互作用的过程中共同决定着社会责任信息的披露质量。为加强社会责任信息披露的理论研究,应认真分析社会责任信息披露的驱动因素,以信息的决策有用观为导向促进社会责任信息披露,渐进式地推进我国企业社会责任报告模式的变革。
The demand and supply of social responsibility information are two contradictory aspects. They interact together to determine the quality of disclosure of social responsibility information. In order to strengthen the theoretical research on the disclosure of social responsibility information, we should carefully analyze the driving factors for the disclosure of social responsibility information, promote the disclosure of social responsibility information based on the useful concept of information decision-making, and promote the evolution of corporate social responsibility reporting mode in our country.