Building a New Institutional Infrastructure for Corporate Responsibility
描述了围绕企业责任正在形成的制度基础设施,包括全球报告倡议、社会投资运动等,这些举措从政府、市场和公民社会三个层面推动企业更加负责任。
Executive Overview This paper describes an emerging institutional infrastructure around corporate responsibility that has resulted in the evolution of initiatives such as the Global Reporting Initiative, the social investment movement, and related efforts that place more emphasis on corporate responsibility, accountability, transparency, and sustainability. Using a framework that roughly classifies initiatives into state/government, market/economic, and civil society categories, the paper illustrates the rapid evolution of new infrastructure that is pressuring companies to be more responsible.