我国上市公司社会责任信息披露现状与对策研究

Disclosure of information on social responsibilities of listed companies and study of counter-measures in China

社会责任报告作为企业与利益相关者沟通关于社会责任理念和履行情况的主要桥梁,其披露现状引起了越来越多的关注。本文将从横向视角以及数量和质量角度全面立体地揭示社会责任信息的披露现状,发现我国沪深主板上市公司披露社会责任报告的企业数量较少,而且各行业的披露质量较为均衡但普遍偏低;其中社会责任信息披露相对较好的是对供应商、客户和消费者权益保护以及对职工权益保护的信息披露;东、中、西部地区披露社会责任信息的企业数量呈阶梯式下降趋势,但披露质量并无明显差距。

Social responsibility report is considered the key bridge of communication between companies and interested parties in the areas of social responsibility and fulfillment. Its disclosure is drawing more attention. This article looks at the subject from a horizontal perspective and an angle of quantity and quality to fully reveal the current status of information disclosure of social responsibilities. The article finds that less companies listed on the Shanghai and Shenzhen main markets disclosed the information and the disclosure quality across different industries is similar but all comparatively low. The information disclosure is considered more sufficient on suppliers, customers and consumer protection and employee rights. The article also points out while the number of companies disclosing their social responsibility information decreases from the eastern, central to the western part of the country, there is no significant difference in quality.