基于信息披露的山西省上市公司社会责任研究

On Social Responsibility of Listed Companies of Shanxi Based on Information Disclosure

通过社会责任报告披露社会责任的履行情况,已经成为上市公司体现其社会责任理念与实践的重要途径。通过分析山西省上市公司社会责任报告,指出其履行社会责任方面存在的具体问题,并提出具体建议。研究创新性地完善和运用了内容指数法,选择、确定履行社会责任的类别并加以计量,从总体和不同类别对社会责任履行情况进行排名对比和评价,比较准确和清晰地反映了山西省上市公司社会责任履行情况。

It is an important approach for listed companies to embody their social responsibility in ideas and practices through disclosing their social responsibility reports.Based on the analysis of the social responsibility reports of listed companies of Shanxi,some specific problems in fulfilment of social responsibility are pointed out and some suggestions are put forward.Content index method is creatively perfected and used to choose and determine the categories of social responsibility and then measure them,rank and appraise their situation of fulfilling social responsibility from overall and different categories.It is clear and true to reflect the fulfilment of social responsibility of listed companies of Shanxi.