Research on the Construction of Quality Characteristics System of Corporate Social Responsibility Information
Based on the decision-useful concept as the logical premise, the demand of stakeholders for social responsibility information and the constraint of cost-effectiveness principle, The paper builds the main quality and the related secondary quality characteristics system of corporate so-cial responsibility information.The main quality characteristics concludes relevance, reliability, comparability, balance, compliance, comprehensi-bility, importance, innovative.Thus, the quality characteristics system of corporate social responsibility information meets the needs of stakeholde-rs.
corporate social responsibility informationquality characteristics systemconstruction
NETL
NSTL
万方数据
维普
