摘要
随着可持续发展观念的深入人心,企业社会责任的履行备受关注。虽然我国尚未建立类似美国的KLD社会责任数据库,无法有效评价上市公司社会责任履行情况,但2008年5月上海证券交易所首次提出了计算上市公司每股社会贡献值的指标,将公司承担的社会责任进行了量化。首次提出的上市公司社会贡献值计算指标,不免存在着不完善之处,需要对该指标进行细化和调整。文章根据上市公司承担社会责任的特点,侧重研究社会成本的界定、环境成本的计量和贡献值指标数据来源的统一,以使每股社会贡献值指标更加具体和完善。
Corporate social responsibility has been focused on by society under the macro - background of sustainable development. At present, there is no sophisticated social responsibility evaluation method similar to American＇ s KLD database in China, so we could not evaluate corporate social performance effectively. In May 2008, Shanghai stock exchange brought up a financial indicator that is social contribution per share. But this indicator is imperfect yet and need to be perfected and supplemented. In this article, we will adjust the indicator from such questions ： definition of social cost, calculation method of environment cost and indicator data sources. On the basis of the above adjustment, social contribution per share indicator would be more specific and perfect
出处
《经济与管理研究》
CSSCI
北大核心
2010年第5期78-83,共6页
Research on Economics and Management
关键词
社会责任
每股社会贡献值
环境成本
Corporate Social Responsibility
Social Contribution Per Share
Environment Cost
