山东上市公司社会责任信息披露现状的实证分析

Empirical Analysis of the Current Situation of Shandong Listed Company Social Responsibility Information Disclosure

随着我国经济高速增长,出现了一些不和谐的社会现象,农民工工资被拖欠,食品质量令人堪忧,环境重度污染等等。所有这些都使得利益相关者更加重视企业的社会责任,对其信息的披露需求愈来愈高,而企业社会责任报告已经成为企业进行信息披露的首要方式。文章在对披露内容梳理的基础上,统计了山东省A股上市公司2012年社会责任报告披露情况,指出存在的问题,给出针对性的建议。

With the rapid economic growth in China,there are some inharmonious social phenomenon： migrant workers unpaid wages,worrying food quality,severe environment pollution and so on.All of these make stakeholders pay more attention to the social responsibility of the enterprise,lead to more and more high demand for its information disclosure,and corporate social responsibility report has become the first way for enterprises to carry out information disclosure.Based on the review of the disclosure content,this article summarizes the ashare listed the social responsibility report situation companies of A share listed companies in Shandong Province in 2012,points out the existing problems and corresponding suggestions are given.