加拿大论文没过：企业问责制发生的变化
组织自愿披露信息是为了表明他们对行动的责任。问责制是任何公司治理活动的精华，被认为是公司治理中最关键的要素之一。当前，社会上出现了加强问责制的呼声，公司治理、监督和审计等方面的规定也越来越多，说明企业组织的问责制受到越来越多的审视。特别是在安然(Enron)和世界其他公司发生金融信任违约事件后，更需要对不同的利益相关者承担更多的责任。利益相关者理论实际上已经被一次又一次地引入到责任的语境中。
加拿大论文没过：企业问责制发生的变化
《木头的研究》(2010)以更强烈的语气呈现了这些道德方面。例如Wood(2010)的研究表明，企业社会责任仅仅是与政治原因有关，在随后的几年里，企业社会责任发生了更好的变化。企业社会责任与社会责任的联系越来越紧密。人们开始更多地考虑社会方面，而不是政治方面的原因。反全球化的积极分子和学术研究人员很快就开始争论组织需要关注社会方面的问题。
加拿大论文没过 ：企业问责制发生的变化
Organizations do voluntary disclosures in order to present their accountability of actions. Accountability is quintessential in any corporate governance activity and is considered as one of the most critical elements in corporate governance. In the current times, there is a call out for more accountability and rules of corporate governance, oversight and auditing board shows that business organizations come under greater scrutiny of accountability. In particular, after the financial trust breach as seen in the case of Enron and other companies of the world, there is an even greater need to show more accountability to different stakeholders. Stakeholder theory in fact has been brought into the context of accountability time and again.
加拿大论文没过 ：企业问责制发生的变化
The study of Wood (2010) presents these moral aspects in much more stronger tones. For instance, Wood (2010) shows that CSR connected with just political reasons took a change for the better in later years. CSR became more associated with social responsibility. Social aspects came to be considered more than that of the political reasons. Anti-globalization activists and academic researchers soon came to argue the point that organizations need to focus on the social aspects.
