我国上市公司2010年度社会责任信息披露质量分析——以湖南省上市公司为例

Quality Analysis of Chinese Listed Companies' 2010 Annual Social Responsibility Information Disclosure ——Based on Data of Hunan Provincial Listed Companies

企业社会责任信息虽是一种非财务信息,但其质量高低也影响着利益相关者的决策。参照全球报告倡议组织(GRI)的可持续发展报告指南(G3版)中提出的评价企业社会责任报告质量的六大原则,以湖南省A股上市公司为样本,从平衡性、可比性、准确性、时间性、透明度及可靠性方面评价我国上市公司2010年度社会责任信息披露质量。

Although companies social responsibility information is kind of non-financial information, its quality will also affect the stake holders＇ decisions. Refering to the six principles in assessing the quality of companies＇ social re- sponsibility report provided in Sustainability Reporting Guidelines issued by Global Reporting Initiative Organiza- tion, this article, taking the A stock market listed companies in Hunan as sample, evaluate the quality of Chinese lis- ted companies＇ 2010 annual social responsibility information disclosure in angles of equilibrium ,comparability,accu- racy, timeliness, transparency and reliability.