Abstract: Although controversial,it is based on factual evidence that financial enterprises should take corporate social responsibilities(CSR) to medium and small investors.But as one of the modern financial tools,the CSR of REITs had been inappropriately exaggerated for decades.Legislator tried to cover all the responsibilities with mandatory provisions,so that the law over-emphasized on "passive investment" and "control over risks".It turned out that those means were not beneficial for the development of REITs.On the contrary,they did not contribute much to the interests of average investors.Therefore,it is not feasible to force financial enterprises to accept CRS with mandatory laws.Otherwise a system of voluntary acceptance should be established,in which multiple interests can be balanced and also the CSR of REITs achieved.
出版日期: 2010-10-28
引用本文:
闾梓睿. 房地产投资信托(REITs)社会责任的误区与修正[J]. 南昌大学学报(人文社会科学版), 2010, 41(05): 50-55.
lu zhirui. On the Misunderstandings over REITs’ Corporate Social Responsibility and Solutions
. , 2010, 41(05): 50-55.