【摘要】 介绍了加拿大勘探与开发者协会创建的e3 Plus框架,企业社会责任的内容和履行企业社会责任的作用。指出了我国矿山企业履行企业社会责任的难点。从树立矿山企业社会责任意识、推进矿山企业社会责任法制化,完善法人治理结构、建立矿山企业社会责任评价体系、倡导企业发布社会责任报告、改革现行的矿山企业成本核算体制、将发展绿色矿业作为履行社会责任的发展战略以及加强企业与社区的沟通和交流等方面提出了规范我国矿山企业社会责任的对策建议。更多还原

【Abstract】 Based upon e3 Plus framework which was created by the Prospectors and Developers Association of Canada,the contents of mining enterprises social responsibility were introduced.The functions and difficult points of implementing mining enterprises social responsibility were also discussed.And the author offered some proposals for standardizing enterprises corporate social responsibility,including fostering awareness of and promoting mining corporate social responsibility on a legal basis,establishing evaluation system,advocating the enterprises to issue the social responsibility report,reforming the existing cost accounting system,developing green mining and strengthening the communication and exchange between enterprises and community.更多还原