| 企业社会责任报告:基于层次分析法视角的研究 |
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| 引用本文： | 刘静.企业社会责任报告:基于层次分析法视角的研究[J].长沙大学学报,2013,27(2):111-114. |
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| 作者姓名： | 刘静 |
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| 作者单位： | 长沙大学工商管理系,湖南长沙,410003 |
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| 基金项目： | 湖南省科技计划项目"企业社会责任信息披露的管理模式研究"，长沙市科技局立项资助课题"基于利益相关者的社会责任报告模式研究" |
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| 摘 要： | 从利益相关者视角对我国企业社会责任的信息披露进行了理论分析,确定了企业社会责任报告的质量特征.在专家问卷调查的基础上,利用层次分析法对各个利益相关者维度进行了赋值比较和判断,计算出不同利益相关者的优化级排名,并构建了基于利益相关者和可持续发展认识下的企业社会责任报告理论框架.
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| 关 键 词： | 企业社会责任 利益相关者 社会责任报告 层次分析法 |
Study on Corporate Social Responsibility Report Based on Analysis Hierarchy Process |
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| LIU Jing.Study on Corporate Social Responsibility Report Based on Analysis Hierarchy Process[J].Journal of Changsha University,2013,27(2):111-114. |
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| Authors: | LIU Jing |
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| Institution: | LIU Jing (Department of Business Administration, Changsha University, Changsha Hunan 410003, China) |
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| Abstract: | This paper carries out the theoretical analysis on the information disclosure of corporate social responsibility （CSR） from the perspective of interest - related parties, and defines the quality characteristics of CSR report. On the basis of experts＇ questionnaire survey, interest - related parties＇ dimensionality are valued, compared and judged by using analysis hierarchy process （ AHP）, and optimization rankings of different interest - related parties are then calculated. The paper establishes a theoretical framework on CSR report based on the recognition of interest - related parties and sustainable development. |
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| Keywords: | corporate social responsibility interest -related parties CSR report analysis hierarchy process |
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