我国上市公司社会责任信息披露的现状分析

An Analysis of Corporate Social Responsibility Disclosures of Listed Companies in China

文章首次对我国上市公司社会责任信息的披露现状进行了描述性研究。研究发现,公司社会责任信息披露表现不同的公司在规模和盈利能力上存在显著的差异,同时还发现,我国上市公司社会责任信息的披露在《上市公司治理准则》出台后有了明显的改善,但是在披露内容和披露方式上有很大的随意性和不一致性,尤其是在信息披露数量提高的同时,披露的质量并未有相应的提高。

This study first illustrates the practice of corporate social responsibility disclosures in China, then discovers the companies with different corporate social responsibility disclosures are significantly different in size and profitability and next finds the companies have improved their corporate social responsibility disclosure after the issuance of Corporate Governance Standards of Listed Companies, but the contents and methods of disclosure are still inconsistent, and finally concludes the corporate social responsibility disclosures have been improved in quantity but not in quality.