档案学视角下的企业社会责任报告双重性研究

文章从档案学视角针对企业社会责任报告的内容与形成过程进行深入研究,分析企业社会责任报告所隐含的档案和编研产品的双重属性。基于针对企业社会责任报告的双重属性分析,文章提出档案部门应占据企业社会责任报告编制的主导地位,从宏观、中观、微观三个层面加强企业社会责任报告的编制与管理工作。

Duality of Corporate Social Responsibility Report from the Perspective of Archival Science

The article conducts an in-depth study on the content and formation process of corporate social responsibility reports from the perspective of archival science and analyzes the dual attributes of archives and editing products implied in corporate social responsibility reports. Based on the analysis of dual attributes for corporate social responsibility reports, the article proposes that the archives department should occupy the dominant position in the compilation of corporate social responsibility reports and strengthen the compilation and management of corporate social responsibility reports from the macro, meso and micro levels.