企业社会责任的信息披露问题研究

Research on information disclosure of corporate social responsibility

自20世纪70年代起,企业社会责任的信息披露作为核心问题一直是资本市场研究的重要对象。文章首先阐述了信息披露的理论基础,接着指出了企业社会责任信息披露的作用和意义,然后分析了企业信息披露的现状,并从中发现问题,随后针对这些问题给出对策和建议,最后归纳总结,并对该领域的未来研究方向进行展望。

Since the 1970s,corporate social responsibility information disclosure as a core issue has been an important object of capital market research.This paper first expounds the theoretical basis of information disclosure,then points out the role and significance of corporate social responsibility information disclosure,and then analyzes the current situation of corporate information disclosure,and finds problems from it.Then it gives countermeasures and suggestions for these problems,and finally summarizes and prospects the future research direction in this field.