Abstract Basic theoretical framework of corporate social responsibility report includes the mode of the report, the main contents, indexes, forms and quality standards. This paper compares the different modes of corporate social responsibility reports in the world, the main contents of the report and indicators in the form of the report. It points out that China Corporate Social Responsibility Report is a double mode dominated by both the government and non-profit organizations. From the perspectives of economy, environment, and society, the report structures the key contents and key indicators of the corporate social responsibility report, as well as the form. According to the characteristics of the information products, it discusses the basic quality standards of the Chinese corporate social responsibility report.
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Received: 24 February 2012
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Corresponding Authors:
WANG Yu chun
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