Enlightenments from UK Disclosure System of CSR Information

摘要：

In the past few years,corporate social responsibility (CSR) has been one of the universal hot topics along with the popularity of sustainable development concept.And more and more stakeholders re quire the disclosure of CSR information.The disclosure of CSR informa tion in UK has specificity.It not only has a complete and sound system, but also has a comprehensive disclosure method which includes informa tion adhered with three traditional financial statements and separate CSR reporting.Besides,the contents include qualitative and quantitative in formation.The disclosure of CSR information in China is still in its infan cy now,so looking into the referential experience of UK with Chinese practical situation and searching after the CSR information disclosure model of China are of both theoretical and practical significance.

关键词： Corporate social responsibility(CSR) Disclosure of information CSR reporting

作者: Yang Haiyan

作者单位: Department of Accounting,Huazhong Normal University

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 596-609

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）