我国企业社会责任信息披露问题及对策研究

A Study on the Corporate Social Responsibility Information Disclosure in China

随着社会公众对企业社会责任问题的日益关注,很多企业也已采取必要的措施,不断丰富社会责任信息披露的内容,但也存在一些不可忽视的现实问题。文章以企业社会责任报告为视角,在论述社会责任信息披露重要性的基础上,以2013年上交所391家企业发布的社会责任报告为依据,分析我国企业社会责任信息披露的现状,探究社会责任信息披露存在的问题及原因,进而提出对应的完善措施。

As the public increasingly attention to the issues of the corporate social responsibility （CSR）, many businesses have taken necessary measures to continuously enrich the content of CSR information disclosure. But there are also some practical problems which cannot be ignored. On the basis of the importance of CSR information disclosure, this paper takes 391 companies in the Shanghai Stock Exchange in 2013 for example, discusses the CSR current situation in China from the perspective of CSR report, ex- plores the problems and reasons of CSR information disclosure, finally puts forward the corresponding im- provement measures of CSR information disclosure.