我国社会企业信息披露制度构建——基于美英立法启示

Information Disclosure System of Social Enterprises:American and English Legislation and Their Enlightenment

社会企业是一种兼具社会目标与营利目标的新型组织形式。社会企业在发展中常被“漂绿”“使命漂移”以及融资困难等问题困扰。为此,美、英两国为社会企业建立了信息披露制度,这对我国建立社会企业信息披露制度具有重要参考价值。具体而言,披露内容上,应同时进行定性和定量说明;披露标准上,应遵循统一的披露标准;披露方式上,应建立统一平台;违规披露的处罚上,应采取多层次处罚措施。

Social enterprise is a new organizational form with both social and profit objectives.Social enterprises are often plagued by problems such as"green washing","mission drift",financing difficulties and so on.Therefore,the United States and the United Kingdom have established information disclosure system for social enterprises,which has important referential value.In order to promote the sound development of social enterprises,China should establish the information disclosure system of social enterprises.Specifically,in terms of disclosure content,China should require social enterprises to make qualitative and quantitative explanations;in terms of disclosure standards,social enterprises should be required to follow unified disclosure standards;in terms of disclosure methods,a unified platform for social enterprises to disclose information should be established;in terms of penalties towards illegal disclosure,multi-level penalty measures should be adopted.