民营企业社会责任信息披露现状及应对策略——基于民营上市公司数据

The Current Situation and Countermeasures of Social Responsibility Information Disclosure in Private Enterprises——Based on Data of Private Listed Companies

以我国2011—2021年民营上市公司披露的社会责任报告为研究对象,研究发现我国民营上市公司社会责任报告的数量和质量都有了一定的提升。但企业社会责任报告披露水平存在很大的行业和地区差异,正面信息内容披露较多,负面的信息少有披露,整体仍然处于较低的信息披露质量水平。因而应从提高企业社会责任意识、完善相关法律和法规、强化社会责任信息披露的监督和评价机制、重视地方政府对社会责任披露的推动作用以及推动环境社会和公司治理信息披露建设等方面入手,逐步达到提高企业社会责任信息披露数量和质量的目标。

Taking the social responsibility reports disclosed by private listed companies in China from 2011 to 2021 as the re-search object,the study has found that the quantity and quality of social responsibility reports of private listed companies in China have improved to a certain extent.However,there are significant industrial and regional differences in the disclosure level of corpo-rate social responsibility reports;more positive information is disclosed,while less negative information is disclosed;the overall lev-el of information disclosure quality is still relatively low.Therefore,efforts should be made to enhance corporate social responsibili-ty awareness,improve relevant laws and regulations,strengthen the supervision and evaluation mechanism of social responsibility in-formation disclosure,attach importance to the role of local governments in promoting social responsibility disclosure,and promote the construction of environmental,social,and corporate governance information disclosure,gradually achieving the goal of improv-ing the quantity and quality of corporate social responsibility information disclosure.