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公司责任的概念源于一种战略管理理论,根据这一理论,管理层如果能够在企业利益相关方的需要与维持并扩大工商活动的财务要求之间把握好平衡,就可以最佳地增进企业的长期生存能力。因而,企业对这个领域的业绩提出报告,实际上是向股东和其他利益相关方(包括管理层本身)说明企业社会影响的一种手段。另外,企业作为社会组织越来越多地被要求对国际法及国际公认准则的遵守。因此,如何选择适当的公司责任核心指标以满足利益相关方的信息需求已经成为一项受到理论界和实务界广泛关注的课题。本文拟通过分析联合国贸易和发展会议国际会计和报告标准政府间专家工作组会议中的有关情况,对这一课题的国际研究进展作一介绍。下文将首先阐明利益相关方及其信息需要。
The concept of corporate responsibility stems from a theory of strategic management by which management can best optimize its business if it is able to strike a balance between the needs of its stakeholders and the financial requirements of maintaining and expanding its business activities Long-term viability. Thus, reporting on the performance of a business in this area is in fact a means of explaining the social impact of the business to shareholders and other stakeholders, including management itself. In addition, businesses are increasingly being required as social organizations to comply with international law and internationally accepted standards. Therefore, how to choose the appropriate core indicators of corporate responsibility to meet the information needs of stakeholders has become a subject of widespread concern by theorists and practitioners. This paper intends to introduce the international research progress on this topic by analyzing the relevant situations in the meeting of the Intergovernmental Expert Working Group on International Accounting and Reporting Standards of the United Nations Conference on Trade and Development. The following section will first clarify the stakeholders and their information needs.