中國遠(yuǎn)洋運(yùn)輸(集團(tuán))總公司社會(huì)責(zé)任信息披露研究
發(fā)布時(shí)間:2018-04-30 13:36
本文選題:社會(huì)責(zé)任 + 社會(huì)責(zé)任信息披露; 參考:《東北師范大學(xué)》2013年碩士論文
【摘要】:長期以來,企業(yè)只注重追求經(jīng)濟(jì)利益,導(dǎo)致了越來越多的社會(huì)問題,因此社會(huì)公眾呼吁企業(yè)要承擔(dān)相應(yīng)的社會(huì)責(zé)任。企業(yè)社會(huì)責(zé)任信息披露是反映企業(yè)社會(huì)責(zé)任實(shí)際情況的重要手段,也是利益相關(guān)方了解企業(yè)實(shí)行社會(huì)責(zé)任的必要途徑,正越來越受到社會(huì)各界的重視。但由于我國對(duì)社會(huì)責(zé)任研究的起步較晚,社會(huì)責(zé)任信息披露制度還不夠健全,致使企業(yè)在實(shí)際操作中也存在著許多問題。本文通過對(duì)中國遠(yuǎn)洋運(yùn)輸(集團(tuán))總公司社會(huì)責(zé)任信息披露情況的總結(jié),力求為完善我國企業(yè)社會(huì)責(zé)任信息披露體系提供借鑒。 本文簡要地介紹了國內(nèi)外企業(yè)社會(huì)責(zé)任和社會(huì)責(zé)任信息披露理論的研究成果,吸收國外成功經(jīng)驗(yàn),然后對(duì)企業(yè)社會(huì)責(zé)任信息披露理論進(jìn)行了必要的梳理,嘗試概括出一套較為完整的企業(yè)社會(huì)責(zé)任信息披露理論體系。在此基礎(chǔ)上,分析了我國企業(yè)社會(huì)責(zé)任信息披露的現(xiàn)狀,指出存在的問題。緊接著,本文以中國遠(yuǎn)洋運(yùn)輸(集團(tuán))總公司為例,以其可持續(xù)發(fā)展報(bào)告為樣本,詳細(xì)剖析其社會(huì)信息披露的現(xiàn)狀,總結(jié)其披露社會(huì)責(zé)任信息的若干成功經(jīng)驗(yàn)和存在的不足。本文認(rèn)為在我國的企業(yè)社會(huì)責(zé)任信息披露法律體系還不健全的情況下,中國遠(yuǎn)洋運(yùn)輸(集團(tuán))總公司能夠成為企業(yè)履行社會(huì)責(zé)任和披露企業(yè)社會(huì)責(zé)任信息的典范,是因?yàn)槠髽I(yè)管理層對(duì)社會(huì)責(zé)任信息披露工作的高度重視。在論文的最后,結(jié)合上文的分析,,本文提出了一些完善我國企業(yè)社會(huì)責(zé)任信息披露制度的建議和措施,希望能夠幫助我國企業(yè)能夠披露出更加符合社會(huì)各界需求的社會(huì)責(zé)任信息。
[Abstract]:For a long time, enterprises only pay attention to the pursuit of economic interests, resulting in more and more social problems, so the public calls on enterprises to bear the corresponding social responsibility. The disclosure of corporate social responsibility information is an important means to reflect the actual situation of corporate social responsibility. It is also a necessary way for stakeholders to understand the implementation of corporate social responsibility. However, due to the late start of the research on social responsibility in our country, the disclosure system of social responsibility information is not perfect enough, resulting in many problems in the actual operation of enterprises. Based on the summary of the disclosure of social responsibility information of China Ocean Shipping (Group) Corporation, this paper tries to provide reference for perfecting the disclosure system of corporate social responsibility information in China. This paper briefly introduces the research results of corporate social responsibility and social responsibility information disclosure theory at home and abroad, absorbs the successful experience of foreign countries, and then makes a necessary combing of corporate social responsibility information disclosure theory. Try to generalize a complete set of corporate social responsibility information disclosure theory system. On this basis, this paper analyzes the current situation of corporate social responsibility information disclosure in China, and points out the existing problems. Then, taking China Ocean Shipping (Group) Corporation as an example, taking its sustainable development report as a sample, this paper analyzes in detail the current situation of its social information disclosure, summarizes some successful experiences and shortcomings in the disclosure of social responsibility information. This paper holds that under the condition that the legal system of corporate social responsibility information disclosure in China is not perfect, China Ocean Shipping (Group) Corporation can become a model for enterprises to fulfill their social responsibility and disclose corporate social responsibility information. It is because corporate management attaches great importance to the work of social responsibility information disclosure. At the end of the paper, combined with the above analysis, this paper puts forward some suggestions and measures to perfect the corporate social responsibility information disclosure system in China. We hope to help our enterprises to disclose more social responsibility information that meets the needs of all walks of life.
【學(xué)位授予單位】:東北師范大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F275;F552.6
【參考文獻(xiàn)】
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