基于IRM管理视角的企业社会责任信息需求与披露现状调查研究

A Research into the Information Requirements and Disclosure Status Qno of Corporate Social Responsibility Based on Investor Relations Management

国外学者认为,企业社会责任信息披露应该成为IRM管理的重要沟通策略。通过对机构投资者和分析师的问卷调查表明,企业社会责任信息已成为影响其投资决策的重要因素。被调查对象普遍对环境、能源、员工、顾客及社会问题表示关注或者重点关注。而在信息获取渠道中,年报是被公认的有效的信息披露平台。笔者通过对我国2009年1563家上市公司的研究发现,我国上市公司企业社会责任信息披露水平差异较大,总体水平欠佳,且受到行业特征、企业规模和企业绩效的影响。

Foreign scholars hold that corporate social reasonability （CSR） disclosure should be an important communication strategy in investor relations management. The questionnaire survey of institutional investors and analysts shows the information on corporate social reasonability has become an important factor that affects their investment decision - making. Respondents generally expressed their concern or focus on the information of environment, energy, employees, customers and social issues. Annual report is recognized as an effective platform for information disclosure. The research into the 1563 listed companies of our country in 2009 finds that the levels of CSR information disclosure are quite different, the overall level of CSR information disclosure is poor, and the level of CSR information disclosure is affected by industry characteristics, firm size and corporate performance.