珠江三角洲典型企业社会责任信息披露与社会责任偏好特征

Corporate Social Responsibility Information Disclosure of Typical Corporations in the Pearl River Delta and Their Social Responsibility Preferences

文章使用内容分析法研究珠江三角洲典型企业的社会责任信息披露与社会责任偏好特征。研究发现,珠江三角洲企业利用互联网披露社会责任信息的意识不够强,所披露的社会责任信息过于简略;珠江三角洲企业普遍重视"环境保护"、"雇员权益"和"社区参与"三种社会责任,尤其重视"雇员权益"责任;外部压力(公共管理部门、非政府组织以及企业员工施压等)在推动珠江三角洲典型企业承担社会责任过程中发挥主导作用。

By means of content analysis, the paper studies the corporate social responsibility information dis- closure of typical corporations in the Pearl River Delta and their social responsibility preferences. The results are as follows ： typical corporations in the Pearl River Delta lack the strong sense of disclosing social respon- sibility information via the internet and the disclosed information is relatively simple; typical corporations in this area generally pay more attention to environment protection, employee fights and benefits, and commu- nity participation, esp. responsibility for employee rights and benefits; corporations are forced to take social responsibility mainly by exterior pressures like public administrations, non-government organizations and employees.