中国电力上市公司社会责任信息披露现状分析

On Corporation Social Responsibility Disclosure of Electric Power Listed Companies in China

本文选取中国沪深两市54家A股电力上市公司为研究样本,以《中国企业社会责任报告编写指南（CASS-CSR2.0）》中的评价指标为社会责任信息披露内容,对样本公司2006~2013年社会责任信息披露的形式和内容、报告的结构、编制依据以及信息的来源等进行现状分析。

This paper studies on 54 Chinese A-share electric power companies listed in Shanghai and Shenzhen.In accordance with Chinese CSR Report Preparation Guide（CASSCSR2.0）,statistical analyses are made on these sample companies＇ Corporation Social Responsibility（CSR）reports from 2006 to 2012 concerning their forms,contents,structures and basis.