上市公司社会责任信息披露使用者需求倾向研究

The Demand Tendency of Information Disclosure of Corporation Social Responsibility of Listed Companies Based on Information Users

本文以政府监管机构、上市公司职工、债权人、股权投资者等4类信息使用者为受试对象,采用问卷调查的方法从获取途径、信息可靠性、信息披露模式和信息类型等4个方面对使用者的社会责任信息披露需求倾向进行了访问,并对不同使用者群体在需求倾向上的差异进行了分析,最后就如何改善上市公司社会责任信息披露状况提出了相应的建议。

The paper selects four types of potential information users of CSR information as respondents to investigate information users＇ demand tendencies of the Chinese listed companies＇ CSR information disclosure. It analyzes the discrepancies between different groups. Some suggestions on how to improve corporation social responsibility information disclosure are put forward in the end.