绿色发展背景下上市公司企业社会责任评价——基于上证50和道琼斯工业指数的对比分析

Corporate Social Responsibility Evaluation of Listed Company under the Background of Green Development——Contrastive Analysis Based on SSE 50 and Dow Jones Industrial Index

党的十九大强调推进绿色发展,建设美丽中国,然而社会责任事故频发,特别是环境问题阻碍了社会公众对美好生活的向往和需求。从整体表现、排名变化、市值影响、行业分布等四个角度,对比评价了中美主要股票市场指数成分股的企业社会责任履行情况。结果表明:上证50指数和道琼斯工业指数成分股的企业社会责任表现情况良好,具有引领和示范作用;整体上看,上证50指数成分股的企业社会责任情况表现优于道琼斯工业指数成分股,但我国企业社会责任表现较好的公司主要集中在能源、银行等传统行业,高科技企业较少。因此,我国应继续发挥国有企业的模范带头作用并加强企业的社会责任信息披露水平。企业社会责任的发展还需要全行业的共同推进,以更好地促进绿色发展,推动社会全面进步。

The Nineteenth National Congress emphasizes green development and construction of a beautiful China. However, the frequent occurrence of social responsibility accidents, especially the environmental problems, has hindered the public’s yearning for a better life. This paper compares and evaluates the performance of corporate social responsibility of the major stock market index constituent companies in China and the United States from four perspectives: overall performance, ranking change, market value impact, and industry distribution. The results show that: The corporate social responsibility of the SSE 50 Index and the Dow Jones Industrial Index constituent companies has a good performance and has a leading and demonstrative role;Overall, the corporate social responsibility of the SSE 50 Index constituent companies is better than that of Dow Jones Industrial index constituent companies, but the companies with better corporate social responsibility performance in China are mainly concentrated on traditional industries such as energy and banking, and there are few high-tech enterprises. Therefore, the paper concludes that the state-owned enterprises in China should continue to play a leading role and improve the level of corporate social responsibility information disclosure. In addition, the development of corporate social responsibility needs to be promoted together in the whole industry to better promote green development and overall social progress.