TY - JOUR 
A1 - Li, Qi
T1 - Corporate social responsibility in China

Y1 - 2020
UR - http://hdl.handle.net/10317/8804
AB - Fromtheperspectiveofhistoryandreality,thepracticeandunderstandingofcorporatesocialresponsibilityhasexperiencedatransformationfromcentralizationtodiversification.Theearlyenterprisepracticebasicallyreflectedthetheoreticalhypothesisofneoclassicaleconomics,andinsistedonthesinglepointofviewofmaximizingprofitsascorporatesocialresponsibility.Today,undertheguidanceofstakeholdertheory,thecorporatepracticeindevelopedcountriesisalsodevelopingtowardsadiversifiedconceptofcorporatesocialresponsibility.Influencedbytheglobalizationofcorporatesocialresponsibilitymovement,theconceptofcorporatesocialresponsibilityinChinaischangingfromunitarytoplural.Duetotheimmaturedevelopmentofthetheoryofcorporatesocialresponsibilityandthedeviationofunderstanding,therearestillmanyproblemsinthepracticeofChineseenterprises,andthelackofcorporatesocialresponsibilityisveryserious.Therefore,thereisanurgentneedforin-depththeoreticalresearch.Basedonthepracticalneeds,thispaperattemptstostartfromtheimplementationmechanismofcorporatesocialresponsibility.Enterprisesarethebasicelementsofsocietyandthemainundertakersofsocialproduction.Therefore,whetherenterpriseshavetheconsciousnessoffulfillingsocialresponsibilityandthesituationoffulfillingsocialresponsibilityareofgreatsignificancetotheconstructionofaharmonioussociety.Thearrivalofthe"transparencyera"requirescompaniestofulfilltheirsocialresponsibilities.Inordertotransmitsocialresponsibilityinformationandestablishagoodcorporateimage,mostenterpriseschoosetoissuesocialresponsibilityreportsinordertotimelyandaccuratelydisclosetheperformanceofsocialresponsibilitytothepublic.Inordertoimprovethequalityandcredibilityofsocialresponsibilityreports,externalsupervisionandrestraintareneeded.SocialresponsibilitycertificationisstillinthestageoftheoreticaldiscussioninChina.Mostcompanieswillnotactivelyhireexternalcertificationagenciestoperformsocialresponsibilitycertificationand evaluation.Atpresent,thereisalsoalackofcertificationmethodsforanalyzingcorporatesocialresponsibilityandmonitoringtheperformanceofenterprises.
KW - Economía Financiera y Contabilidad
KW - Responsabilidad social
KW - Social responsibility
KW - Empresa
KW - Enterprises
KW - 5311 Organización y Dirección de Empresas
LA - eng
ER -