我国民营上市公司社会责任信息披露现状与完善

Current Status and Improvement of Information Disclosure on Social Responsibility of Private Listed Companies in China

定期编制企业社会责任报告并以一定的形式披露其信息,已经成为现阶段上市公司不可回避的问题,我国现阶段国民营上市公司的对其披露的覆盖面与质量尚滞后于国有企业。文中对2006-2009年度民营上市公司社会责任信息披露情况进行了多层面分析,并提出了相应的制度完善建议。

Professor Xu Jialin and some co-authors from Zhongnan University of Economics and Law,argued in their paper that it has become an unavoidable issue to listed companies at present that these companies need to prepare their social responsibility report regularly and disclose the information in one way or another.They put forward the view that currently the coverage and quality of information disclosure in this regard are seen wider and higher in state-owned listed companies than in private ones.