中文摘要：

随着经济全球化和企业社会责任运动的开展,公众日益期望企业能够负责任地应对更多的环境和社会问题,越来越多的企业加入到社会责任的履行和内容披露行列中来。林业企业与森林资源和生态环境保护密切相关,在社会责任履行方面有其特殊性。本研究通过对中外4家典型林业企业的调研,用案例研究和内容分析的方法,对案例企业社会责任报告作相对客观的分析,从而把握中国林业企业与世界林业企业社会责任发展和报告披露内容方面的异同和差距,为相关研究和企业决策提供参考,以期推动中国林业企业社会责任践行和社会责任报告披露的发展进程。

英文摘要：

With the development of economic globalization and corporate social responsibility campaigns,the public increasingly prospect that enterprises deal with environmental and social issues more responsibly. More and more corporates had taken the social responsibility practices and content disclosure. The forestry enterprise was closely related to the forest resources and ecological environment protection, so there was particularity in the performance of social responsibilities. This study was based on the surveys of four Chinese and foreign representative forestry enterprises. The CSR reports of the cases were analyzed by the methods of case study and qualitative content analysis to grasp the similarities,differences and the gap between the forestry enterprises in China and the world on the development of corporate social responsibility and the content disclosure.The analyses were performed for providing references for researchers and decision makers and promoting Chinese forestry corporate social responsibility practice and the development of the process of CSR report disclosure.