An Analysis upon Corporate Social Responsibility from Different Perspectives

FU-TAO TIAN

Abstract


In order to enhance the competiveness, make a good social influence, and impersonally evaluate corporate performances, more and more companies tend to disclosure their corporate social responsibility information in their annual reports, which is becoming more important than accounting index. This paper comprehensively analyzes its nature and different focuses from institutional theory, stakeholder theory, and agency theory perspectives, respectively.

Keywords


Corporate social responsibility, Analysis, Perspectives, Annual report.


DOI
10.12783/dtssehs/aeme2017/18527

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