我国金融保险业上市公司社会责任报告分析

Social Responsibility Report Analysis of the Financial Insurance Industry Listed Companies in Our Country

对我国金融保险业上市公司在2013年度所发布的社会责任报告内容进行了详细分析。研究发现,该行业大多数上市公司都发布了社会责任报告,是披露报告比例最高的行业,并且报告篇幅也比较多,所包含的内容有经营状况、客户关系、员工待遇、慈善公益、生态环境及其他共六大类别。对于员工技能培训、节能减排以及公益捐赠行为的披露较多;而对于公司是否积极履行纳税义务、帮助困难员工以及社区便民服务的披露较少。

In this paper,we detailedly analysis the social responsibility reports of the financial insurance industry in China and find that the majority of companies publish the social responsibility reports.Most of the reports include rich contents：the business condition,customer relations,employee treatment,charity,ecological environment and the other.The majority of reports contains staff skill training,welfare donation,energy conservation and emissions reduction,but there are few companies publish about tax affairs,help difficult employees and community services.