上市公司社会责任信息披露研究

Analysis of Corporate Social Responsibility Information Disclosure

我国对社会责任的研究起步较晚。企业在履行社会责任方面还存在一些问题,各企业的重视程度及履行程度参差不齐,实践情况远远落后于西方国家。将企业社会责任信息的披露作为企业角色转变的切入点,从行业分类、企业性质分类等角度,研究我国上市公司社会责任信息披露指数和社会责任报告披露情况,提出加强我国企业社会责任信息披露的建议。

In China, the research of the social responsibility started late, with limited success. There are some problems in the practice of the corporate social responsibility, and different companies pay different attention to the corporate social responsibility. The practice situation is far behind western countries. This paper regards the disclo- sure of corporate social responsibility information as a breakthrough point, researches the disclosure index of the corporate social responsibility information and the disclosure of social responsibility reports from the angle of indus- try classification and other corporate nature, analyses the contents of information disclosure of listed companies in China. On this basis, this paper presents a number of recommendations to strengthen the disclosure of the corporate social responsibility information.