互联网行业社会责任信息披露问题的研究

Research on Information Disclosure of Industry Social Responsibility on Internet

选取25家互联网企业2016—2020年披露的社会责任信息为研究对象,结合《互联网企业社会责任报告编写指南》构建评价体系,从实质性、平衡性、完整性、可比性、可读性、可靠性六个维度对信息披露质量进行评价。研究发现,互联网企业信息披露未能结合自身特点、反映行业特征,不便于利益相关方理解与使用,同时平衡性与可靠性不足削弱了信息的可信度。最后,提出了互联网行业社会责任信息披露的优化建议。

In this paper,the social responsibility information disclosed by 25 companies from 2016 to 2020 is selected as the research object,and an evaluation system is constructed by combining the Guidelines for the Preparation of Internet Corporate Social Responsibility Reports,and the quality of information disclosure is evaluated from six dimensions:substance,balance,completeness,comparability,readability and reliability,finds that enterprise information disclosure fails to combine its own characteristics and reflect industry characteristics,which is not convenient for stakeholders to understand and use.At the same time,the lack of balance and reliability weakens the credibility of information.Therefore,this paper provides suggestions for the optimization of social responsibility information disclosure in the industry.