梅州市上市公司企业社会责任现状实证研究

Research on Corporate Social Responsibility of Listed Companies in Meizhou City

通过提取梅州市上市公司的2011-2016年企业年报、企业社会责任报告中相关财务数据以及相关信息,建立了企业社会责任评价变量模型,发现梅州市上市公司整体企业社会责任履行程度不够,信息披露不完全,尤其对环境及员工的责任履行较为欠缺。政府应督促企业完善企业社会责任管理机制;企业应重视对环境和对员工的责任,认真履行企业社会责任,以确保企业的可持续发展。

The relevant financial data of listed companies in Meizhou is obtained by extracting from 2011-2015 corporate annual reports, corporate social responsibility reports and related information in this paper, and the author establishes corporate social responsibility evaluation model. It found by this model and data that a poor overall level of corporate social responsibility（CSR） information disclosure of listed companies in Meizhou, and a low CSR degree is exit, especially for the environment and their staffs. This paper proposes that the government should improve the management mechanism of corporate social responsibility; enterprises should pay attention to the environment and their staffs, earnestly fulfill the corporate social responsibility for its sustainable development in the future.