Expansion of connotation of corporate social responsibility cost

Research on Modern Higher Education

Yimei Zhuge*¹ 

关键词:   corporate social responsibility cost;    stakeholders;    full life cycle;    compulsory execution or voluntary choice;   

DOI  :  10.24104/rmhe/2017.02.02009

学科分类：社会科学、人文和艺术（综合）

来源: Asian Academic Press Co Limited

【 摘 要 】

In order to strengthen corporate fulfillment of social responsibility, and carry out effective management, this paper summarizes and explores the connotation of existing corporate social responsibility cost through an inductive analysis method. To expand the connotation of corporate social responsibility cost from the stakeholders, full life cycle theory, compulsory execution or voluntary choice, it is believed that the connotation of corporate social responsibility cost should be the cost paid by the corporate for the stakeholder fulfillment of social responsibility in full life cycle of products combined with its own demand, including the cost of compulsory execution and voluntary choice, thus laying a foundation for the research of corporate social responsibility cost accounting and management.

【 授权许可】

CC BY-NC