进入21世纪以来在全球范围的经营理念出现了新的调整,其重大变化之一就是开始强调直接投资的社会责任,许多跨国公司在发布年度财务报告的同时发布社会责任报告。跨国公司直接投资社会责任的基本内容跨国公司直接投资社会责任的基本内容就是在特定的法律框架、社会规范与经营环 Since the beginning of the 21st century, a new adjustment has taken place in the management philosophy around the world. One of the major changes is that it starts to emphasize the social responsibility of direct investment. Many multinational corporations issue social responsibility reports along with annual financial reports. The basic content of MNCs ’direct investment in social responsibility The basic content of MNCs’ direct investment in social responsibility lies in the specific legal framework, social norms and management