我国企业社会责任标准应用存在问题
及对策研究
摘要:随着企业社会责任在全球范围日益受到重视，各种社会责任标准也迅速发展，并要求建立一个统一的社会责任标准体系。但我国企业社会责任标准起步较晚，总体上还停留在纯粹引入现有有关企业社会责任国际标准的层面，并且标准应用的过程中存在许多问题。本文从企业社会责任的概述出发，梳理了企业责任标准的类别，分析了我国企业社会责任标准应用现状以及存在的问题，最后并提出相关建议。
关键词:企业社会责任 社会责任报告标准 社会责任审验标准
Research on the Implementation Problems and Suggestions of the Corporate Social Responsibility Standards in China
Abstract: With Corporate Social Responsibility being highlighted for special attention, various CSR standards developed rapidly. A request for a formal and consolidated CSR standard system arose in every dimensions of the society. However, CSR started fairly late in China, is generally still in the stage of introduction of international standards and a lot of problems occurred during the implementation of those standards. This paper begins with an overview of CSR concept and a classification of the diverse CSR standards, and then analyses the current situation and existing issues of the CSR standards practice, finally proposes corresponding suggestions to those matters.
Keywords: Corporate social responsibility Social responsibility reporting standards Social responsibility auditing standards
目录：
一、企业社会责任标准概念及类别
二、社会责任标准在中国的应用状况与存在问题
三、我国企业社会责任标准发展对策
