基于熵值-突变级数法的汽车制造企业社会责任披露水平评价——以HS集团为例

Evaluation of the Social Responsibility Disclosure Level of Automobile Manufacturing Enterprises Based on Entropy-Catastrophe Progression Method--Taking HS Group as an Example

企业社会责任(CSR)信息反映了一定期间内企业在环境、经济、社会等方面的实践活动和主要贡献,及时有效进行社会责任披露,能够缓解信息不对称,塑造良好社会声誉,增强投资者长期持有的信心。作为制造业中归属于重污染行业的汽车制造上市公司,其对外进行高水平的社会责任信息披露的需求更加迫切。文章根据利益相关者理论,利用熵值-突变级数方法,选取汽车制造行业内具有代表性的HS集团,构建社会责任披露水平评价体系,并对其2012—2019年披露水平进行评价。结果表明:8年中整体呈现两段式反U型走势,2015—2017年是公司CSR信息披露最完善的时段,2017年CSR信息披露达到顶峰值0.96,2014年的披露水平得分最低。对于股东、职工的社会责任需求满足度整体呈现上升趋势,而对政府的信息披露需求未能全面满足,HS集团形成了对商业伙伴层面较为固定的信息披露模式和内容。本文从政策制定者和上市公司两个角度为完善社会责任披露提出相应建议。

The corporate social responsibility information reflects the practice and main contributions of enterprises in environmental,economic,social and some other aspects in a certain period of time.Timely and effective disclosure of social responsibility can alleviate information asymmetry,shape a good social reputation,and enhance the long-term confidence of investors.As listed automobile manufacturing companies belonging to the heavy pollution industry in the manufacturing industry,they have more urgent demand for high-level disclosure of social responsibility information.According to the Stakeholder Theory,the representative HS group in automobile manufacturing industry is selected and the entropy-catastrophe progression method is applied to construct the evaluation system of social responsibility disclosure level,and the disclosure level of HS Group from 2012 to 2019 is evaluated.The results show that in the past eight years,an overall trend of two-stage anti-U shape is presented.The CSR disclosure is the most perfect in the period of2015-2017,reaching the peak value of 0.96 in 2017,while the level of disclosure in 2014 appears to be the lowest.The satisfaction degree of social responsibility needs of shareholders and employees is on the rise as a whole,while the government’s need for the information disclosure is not fully met.HS group has formed a relatively fixed information disclosure mode and content at the level of business partners,thus,corresponding suggestions are put forward for improving social responsibility disclosure from the perspectives of policy makers and listed companies.