Practice and Experience on Social Responsibility Reports of Overseas Railway Companies

摘要

Compared with western developed countries,China' s corporate social responsibility disclosure practice started relatively late.In fact,there leaves much to be improved.By analyzing the practice of overseas railway companies' social responsibility reports,this article scrutinizes their report system,report status and main characteristics.The conclusion is that in order to improve the level of China' s railway company social responsibility reports,we should learn a lot from overseas social responsibility reporting,including report content,report forms,the performance index system and the function of report.