国有上市公司社会责任信息披露现状——基于2014—2016年沪深两市国有企业数据

Status of Corporate Social Responsibility Information Disclosure of State-owned Listed Companies——Based on Data of State-owned Enterprises in Shanghai and Shenzhen from 2014 to 2016

"十三五"是我国全面建成小康社会的关键时期,也是我国上市公司社会责任转型健康发展的关键五年。企业社会责任报告作为公司对外披露社会责任履行情况的主要形式,在全面深化国企改革的过程中值得关注。本文以2014—2016年国有企业社会责任报告为研究样本,从行业、性质、省份、市场板块等七个角度,统计分析社会责任报告披露数量与质量。结果表明:国有企业发布社会责任报告数量逐年增加,但鉴证比例不高;企业性质、行业类别、地区分布等影响因素下国企社会责任披露水平差异性较大;社会责任报告披露的内容覆盖面较广,但披露内容的随意性较强。

＂The 13th Five-Year Plan＂ is the key period for our country to build a well-off society in an all-round way, and also the key five years for the transformation and healthy development of the listed companies＇ social responsibility in China. Corporate social responsibility report, as the main form of corporate disclosure of social responsibility performance, is worthy of attention in the process of deepening the reform of state-owned enterprises in an all-round way. This paper takes the social responsibility report of state- owned enterprises from 2014-2016 as the research sample and analyzes the quantity and quality of social responsibility report disclosure from seven angles of industry, nature, province, plate market and so on. The results show that the number of social responsibility reports issued by state-owned enterprises increases year by year, but the proportion of identification is not high. The content of social responsibility report is more extensive, but the content of disclosure is arbitrary.