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本研究的目的是分析在“公司治理”(CG)的背景下的“企业社会责任”(CSR)以及考虑股东和利益相关者的利益互动,且在趋于一致的前提下,与公司绩效的关系。考虑到公司治理的各个方面,董事会是负责公司战略的关键因素,它负责实现股东的目标及创造长期价值,依据企业社会责任(CSR)考虑管理战略等。企业社会责任最初涵盖诸如环境、能源及其他一些更为广泛的问题,包括更传统的环境、健康和安全的话题,以及社区和劳工问题、报告透明度或开发活动的多样性等。用股东的管理、战略、风险、竞争机会、创新和绩效等对上述相互关系和相关问题进行检验。人们越来越关注社会如何认知公司产生的影响,从而增强公司的财务绩效。为了阐明这种方法,我们考虑用两种理论(机构理论和利益相关者理论)来强调他们的影响及考虑可持续性信息披露、公司治理和企业社会责任报告等。拉丁美洲公司的治理实践开展得非常活跃,检验拉丁美洲能源公司的异同是一个有效的比较工作。
The purpose of this study is to analyze the “CSR” in the context of “corporate governance” (CG) and to consider the interaction of the interests of shareholders and stakeholders. On the premise of convergence, Relationship with company performance. Given all aspects of corporate governance, the board of directors is the key factor responsible for the company’s strategy. It is responsible for meeting shareholders’ goals and creating long-term value, and considering management strategies based on corporate social responsibility (CSR). Corporate social responsibility initially covered issues such as the environment, energy and other broader issues, including more traditional topics on environment, health and safety, as well as community and labor issues, the transparency of reporting, or the diversity of development activities. Use the management of shareholders, strategy, risk, competition opportunities, innovation and performance of these interrelations and related issues to be tested. People are increasingly concerned about how society perceives the impact of the company and thus enhances the company’s financial performance. To illustrate this approach, we consider using two theories (institutional theory and stakeholder theory) to emphasize their impact and consider sustainability disclosures, corporate governance and CSR reporting. The governance practices of Latin American companies have been very active and testing the similarities and differences between Latin American energy companies is an effective comparison.