中文摘要：

企业社会责任报告基本理论框架由报告的模式、主要内容和指标、形式和质量标准构成。文章比较了国际上企业社会责任报告不同模式、报告的主要内容和指标、报告的形式，指出中国企业社会责任报告是政府与非营利组织的双重主导模式，以经济、环境、社会三重底线为视角，构建中国企业社会责任报告的重点内容和关键指标，以及报告的形式。文章根据信息产品的特性论述了企业社会责任报告的基本质量标准。

英文摘要：

Basic theoretical framework of corporate social responsibility report includes the mode of the report, the main contents, indexes, forms and quality standards. This paper compares the different modes of corporate social responsibility reports in the world, the main contents of the report and indicators in the form of the report. It points out that China Corporate Social Responsibility Report is a double mode dominated by both the government and non-profit organizations. From the perspectives of economy, environment, and society, the report structures the key contents and key indicators of the corporate social responsibility report, as well as the form. According to the characteristics of the information products, it discusses the basic quality standards of the Chinese corporate social responsibility report.