企业社会责任报告是企业非财务信息披露的重要载体,编制企业社会责任报告对企业来说是一个创造价值的过程。分析我国社会责任报告在内容、质量、地区分布及第三方审核等方面的相关规范问题,提出规范内容、完善形式、加强引导及实施监督等措施。并以中联重科所发布的2010年社会责任报告进行了例证。
The Corporate Social responsibility report(CSRR) is the important carrier of the disclosure of non-financial information.It is a process of creating value for the enterprises to write the CSRR.The standardization of CSRR has been discussed.And the measures are put forward to improve the quality of CSRR.At last,the Zoomlion Heavy Industry's social responsibility report in 2010 is taken as a case study to illustrate the point.