基于社区利益要求及其实现方式的企业非财务指标关注程度的实证研究

The Empirical Study on Concern of the Non-financial Indicators Based on the Requirements and Realization of Community Interests

本文从社区角度出发,对社区所关注的反映其利益要求和实现方式的企业非财务指标的关注程度进行了排序研究和分组研究。研究得出结论:社区对不同类的反映其利益要求和实现方式的非财务指标的关注程度存在显著的差异;个体因素和企业因素是社区对同一类非财务指标关注程度差异的原因。企业对社区充分沟通相关信息更易取得社区对企业的理解和支持。企业除应按相关法律法规进行规定信息的披露外,还应当根据本企业利益相关者社区的特点和社区对非财务指标关注程度的差异对社区所关注的非财务指标信息与社区进行充分沟通,以满足本企业利益相关者社区关注相关信息的需要。

This article discusses the sequencing and grouping research of the non-financial indicators that reflect community interest requirements and realization from the perspective of communities. The studies found that notable disparities exist in the community concern about the different types of non-financial indicators. Such disparities come from individuals and enterprises though they have the same types of non-financial indicators. Sufficient communication of enterprises with communities makes it easier to attain understanding and supporting from the communities. Apart from the regular and lawful information disclosure, enterprises should also exchange information with interest-rclevant communities about the non-financial indicators, so as to meet the needs of their concern.