随着利益相关者社会责任意识的提高,他们的决策行为已经在相当大的程度上影响了公司的可持续发展。我国公司目前仍然停留在向利益相关者不完全披露社会责任信息的单方向传输,缺乏与利益相关者之间双向互动的信息交流,无法实现公司与利益相关者之间的双赢目标。文章从公司可持续发展的角度,通过对公司利益相关者从对公司社会责任信息反应的行为可预测性及其对公司经营的影响程度两个维度构建分类矩阵,并针对矩阵中不同地位的利益相关者提出构建双向公司社会责任信息交流的战略模型。 With the improvement of the social responsibility awareness of stakeholders, their decision-making behavior has affected the sustainable development of the company to a considerable extent. At present, Chinese companies are still staying in the one-way transmission of incomplete disclosure of social responsibility information to stakeholders, lack of two-way interactive information exchange with stakeholders and failing to realize the win-win goal between the company and its stakeholders. From the perspective of sustainable development of the company, the article constructs a classification matrix from two dimensions: the behavior predictability of corporate stakeholders’ response to corporate social responsibility information and its impact on the company’s operation. In view of the interests of different positions in the matrix The stakeholders proposed to establish a strategic model of two-way social responsibility information exchange.