摘 要
在全球化和可持续发展的背景下，企业社会责任（CSR）日益成为衡量企业综合价值的重要指标。会计信息披露作为企业与利益相关者沟通的重要手段，其在社会责任履行中的作用不容忽视。本文揭示了当前会计信息披露存在的问题，如信息披露不充分、不准确等，并分析了影响会计信息披露的内外部因素。在创新路径部分，文章提出了社会责任视角下会计信息披露的创新路径，包括理论框架的构建、内容创新、方式创新和管理机制创新。特别强调了环境与社会治理（ESG）信息的披露、非财务信息的披露、数字化与互联网技术的应用以及互动式信息披露平台的构建，以及内部控制与审计机制的完善。最后，文章总结了研究的主要发现，并提出了相应的政策建议和实践指导，以期为企业提供有效的会计信息披露策略，促进企业的社会责任履行和可持续发展。
关键词：企业社会责任 会计信息披露 创新路径
Abstract
In the context of globalization and sustainable development, corporate social responsibility (CSR) has increasingly become an important index to measure the comprehensive value of enterprises. As an important means of communication between enterprises and stakeholders, accounting information disclosure plays an important role in fulfilling social responsibility. This paper reveals the existing problems of accounting information disclosure, such as inadequate and inaccurate information disclosure, and analyzes the internal and external factors affecting accounting information disclosure. In the part of innovation path, this paper puts forward the innovation path of accounting information disclosure from the perspective of social responsibility, including the construction of theoretical fr amework, content innovation, mode innovation and management mechanism innovation. Special emphasis is placed on the disclosure of environmental and social governance (ESG) information, the disclosure of non-financial information, the application of digital and Internet technology, the construction of interactive information disclosure platforms, and the improvement of internal control and audit mechanisms. Finally, the paper summarizes the main findings of the research and puts forward corresponding policy suggestions and practical guidance, in order to provide enterprises with effective accounting information disclosure strategies and promote the fulfillment of corporate social responsibility and sustainable development.
Keyword:corporate social responsibility Accounting information disclosure Innovation path
目 录
1绪论 1
1.1研究背景及意义 1
1.2国内外研究现状 1
1.3研究目的 1
2企业社会责任理论基础 1
2.1社会责任的定义 1
2.2社会责任的多维度内涵 2
2.3会计信息披露的作用 2
3会计信息披露的现状与问题 2
3.1会计信息披露的现状分析 2
3.2会计信息披露存在的问题 3
3.3影响会计信息披露的因素 3
4社会责任视角下会计信息披露的创新路径 4
4.1创新路径的理论框架 4
4.2会计信息披露内容的创新 4
4.3会计信息披露方式的创新 5
4.4会计信息披露管理机制的创新 6
5结论 7
参考文献 8
致谢 9
