The Effect of Social Responsibility Report Audit on the Quality of CSR Information Disclosure --Empirical Data from Chinese Listed Companies

As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.

Corporate Social Responsibility in the Thinking of Paolo Emilio Cassandro

This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility （CSR）, deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro （1910-2004）, who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro＇s studies of the subject when compared with other research carried out in Italy in the second half of the 20th century but also how strikingly relevant they are to CSR as a topic for international scholars today.

Sunny Sisters Spreading Sunshine Report on Practice of Coporate Social Responsibility from Sunny Sisters

In August in order to collect matenal for our magazine China Standardization, Ms. Zhao Hongchun （the ctdef editor of our press） and I went to SAC to meet Mr. Ji Enning who is responsible for the service standatdization in the service deparanent of SAC. As we wanted to understand the service standardization and the implementation in corporate social responsibility in China, we asked him to recommend a few enterprises that did an excellent job in implementation of social responsibility. The first enterprise he recommended to us was Jinan Yangguang Dajie Co.,

Way to Push Ahead Corporate Social Responsibility Report System in China

According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.

The Effects of Community Responsibility on the Long-Term Performance of Small Grocery Store Industry in Thailand

This research currently investigates the severe situation of fierce competition for traditional small grocery stores in grocery retailing industry and the studies of corporate social responsibility （CSR） of small grocery retailing shops in Thailand. There are gaps in literatures： （1） Most of the researches try to study CSR for small- and medium-size enterprises （SMEs） business related to general society. Thus, no paper has studied CSR for a specific community, where the small grocery stores are located; and （2） Papers studying the relationship of marketing as the successful strategy for small grocery stores in competing among grocery retailing industry are scarce. Therefore, the author proposes a new variable---community responsibility and the model of the effects of community responsibility on the long-term performance, in order to reduce the serious problem. By testing the model with the survey data, the author finds that the effects of community responsibility of grocery stores （product） on the long-term relationship are strongly and positively significant. While the effects of community responsibility of grocery stores （environment） on the long-term relationship are not significant.

Participatory approach to design social accountability interventions to improve maternal health services:a case study from the Democratic Republic of the Congo

Background:Social accountability(SA)comprises a set of mechanisms aiming to,on the one hand,enable users to raise their concerns about the health services provided to them(voice),and to hold health providers(HPs)accountable for actions and decisions related to the health service provision.On the other hand,they aim to facilitate HPs to take into account users’needs and expectations in providing care.This article describes the development of a SA intervention that aims to improve health services responsiveness in two health zones in the Democratic Republic of the Congo.Methods:Beneficiaries including men,women,community health workers(CHWs),representatives of the health sector and local authorities were purposively selected and involved in an advisory process using the Dialogue Model in the two health zones:(1)Eight focus group discussions(FGDs)were organized separately during consultation aimed at sharing and discussing results from the situation analysis,and collecting suggestions for improvement,(2)Representatives of participants in previous FGDs were involved in dialogue meetings for prioritizing and integrating suggestions from FGDs,and(3)the integrated suggestions were discussed by research partners and set as intervention components.All the processes were audio-taped,transcribed and analysed using inductive content analysis.Results:Overall there were 121 participants involved in the process,51 were female.They provided 48 suggestions.Their suggestions were integrated into six intervention components during dialogue meetings:(1)use CHWs and a health committee for collecting and transmitting community concerns about health services,(2)build the capacity of the community in terms of knowledge and information,(3)involve community leaders through dialogue meetings,(4)improve the attitude of HPs towards voice and the management of voice at health facility level,(5)involve the health service supervisors in community participation and;(6)use other existing interventions.These components were then articulated into three intervention components during programming to:create a formal voice system,introduce dialogue meetings improving enforceability and answerability,and enhance the health providers’responsiveness.Conclusions:The use of the Dialogue Model,a participatory process,allowed beneficiaries to be involved with other community stakeholders having different perspectives and types of knowledge in an advisory process and to articulate their suggestions on a combination of SA intervention components,specific for the two health zones contexts.

The Relationship Between Integrated Reporting and Financial Reporting

With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company＇s status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained： the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.

企业社会责任对劳动力结构升级的影响研究

在以新发展格局重塑经济新优势、推动经济发展的关键时期,优质劳动力对我国社会和企业的发展起着至关重要的推动作用。本文探讨企业社会责任对劳动力结构优化升级的影响及作用机制,发现企业社会责任有助于促进企业劳动力结构升级;提高企业声誉和缓解融资约束是企业社会责任影响劳动力结构升级的主要路径;在技术密集型企业,二者的正向关系更显著。因此,企业应更加积极、主动地承担社会责任;努力维持与利益相关者之间的良好关系,提高企业声誉;政府及金融机构应加大对企业的支持力度,缓解企业融资约束,实现企业劳动力结构优化升级,推动企业和社会的高质量发展。

企业社会责任文本信息操纵与ESG评级分歧——基于自然语言处理技术的分析

以2011—2020年A股上市公司社会责任报告为样本,运用自然语言处理方法提取文本信息特征,考量企业社会责任文本信息操纵行为对ESG评级分歧的影响。结果显示:企业社会责任文本信息操纵程度越大,ESG评级分歧越大。机制检验发现,企业社会责任文本信息操纵会加剧信息不对称,加深第三方评级机构对私有信息的依赖,导致ESG评级分歧。鉴于此,建议制定统一的ESG信息披露细则,加强对企业社会责任信息披露的监管和验证。

Impact of Media Information on Social Response in Disasters:A Case Study of the Freezing‑Rain and Snowstorm Disasters in Southern China in 2008

Disaster information content is an objective mapping of disaster situations,social response,and public opinions.Social response to emergency is an important mechanism for implementing and guaranteeing emergency management of major natural hazard-related disasters.Understanding how disaster information content affects social response to emergencies is helpful for managing risk communication and efficient disaster response.Based on the 2008 freezing-rain and snowstorm disasters in southern China,this study used Python to extract 7,857 case-related media reports and applied natural language processing for text analysis.It used three typical cases to identify and analyze disaster media report content and the relationship between these reports and the social response to the emergency.Eight categories of disaster response-such as prewarning and forecasting,announcements by the authorities,and social mobilization-appeared in the disaster information in the media,along with disaster impact information,that is,real-time disaster status.Disaster response information and an appropriate amount of disaster impact information played important roles in prewarning,disaster relief,public opinion guidance,and social stability maintenance and can serve important functions in communicating with all stakeholders of emergency management,assisting or influencing emergency departments or individuals in decision making,and eliminating "information islands." Empathy caused the general public to become "disaster responders" through receiving information.Rumors and an excess of negative information may have a perverse amplification effect on public opinion and increase the unpredictability of the disaster situation and the risk of social crisis.

Preliminary Insights on Sustainability Reporting Practice in Cambodia

This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perceptions of sustainability reporting.Interviews and surveys were used to determine respondents’perceptions of issues related to sustainability reporting.The results from this study found that 74 percent of the respondents are aware of sustainability reporting and its perceived strategic importance to businesses but only 29 percent of the respondent’s companies are reporting on environmental and social impacts of their business operations as indicated in the report.The results reveal that non-financial information disclosure and sustainability reporting practices among companies are at the early stage in Cambodia.The study also reveals that the nondisclosure of environmental and social activities could be due to the lack of disclosure requirements on environmental and social impacts of business operations by national law,the lack of incentives for companies to disclose,and the lack of understanding of the strategic importance of such reporting in generating competitive advantage and achieving sustainable business model.Findings in the study revealed several issues that require further analysis to identify significant factors that would influence environmental and social activities disclosure using a sustainability report.

资本市场国际化与企业社会责任报告印象管理

以2010-2020年的A股上市公司为样本,基于PSM-DID模型考察了A股纳入MSCI指数的外生事件对企业社会责任报告印象管理的影响。结果发现,A股纳入MSCI能够有效抑制上市公司的社会责任报告印象管理行为,而儒家文化和高管海外背景则在上述关系中发挥了积极的调节功效。进一步研究表明,资本市场国际化的治理功效主要是通过改善信息质量和降低代理成本这两条途径得以发挥,且在内部控制质量较高、外部审计质量较低、自愿性信息披露更充分、未投保董责险、管理层权力大以及国有企业的样本中更为显著。检验发现,A股纳入MSCI后通过约束社会责任报告的印象管理行为提升了企业的财务绩效并降低了真实盈余管理水平。

开放科学环境下负责任评价实现路径研究

开放科学的发展正在改变学术交流生态,同时对传统科研评价产生挑战,对于科研评价创新的呼声也日益高涨。负责任评价(RRA)应时而生并成为开放科学政策框架的重要组成部分,而如何实现RRA成为关键问题。本文解析开放科学环境下的RRA内涵,总结国内外相关理论与实践进展,在此基础上尝试探索RRA的实现路径,以期为“破四唯”指导下的我国科研评价提供借鉴与参考。以典型内容文本为数据源,通过关键词提取和共现分析得出结论,即以研究质量和影响力为主维度,以知情同行评议为主基调,构成国际RRA改革的主要思路。在分析开放科学背景下我国学术交流新业态与RRA的基础上,提出我国RRA的三层结构框架。其中以识别科研新范式为情境,以改善宏观政策为支撑,以改革评价方式为实操,以评价主体多元化、评价内容多维化、评价对象精准化、评价方法循证化为路径,建立有利于潜心研究和创新的我国科研评价制度,并回答科研评价改革的必答题:“谁来评”“评什么”“如何评”“怎么用”。研究认为,建立质量意识、培育“影响素养”、达成评价系统变革的国际共识,从而提高RRA的互操作性和可移植性,避免相关理论与实践的碎片化是保证RRA顺利实施的关键;将负责任评价理念与实现路径本土化,营造有利于开放科学发展的学术交流环境,将成为我国图书情报工作的新使命。

社会责任履行对企业绿色技术创新的影响研究——基于A股上市公司经验证据

基于中国2010-2020年沪深A股上市公司的面板数据进行了分析。研究结果表明,企业履行社会责任能显著促进其进行绿色技术创新活动。同时,内部控制质量在其中起到了中介作用,这种促进作用在不同所有制和不同行业背景下效力不同。

生物医药企业社会责任报告披露质量评价

企业社会责任报告影响企业声誉和市场认可度,利益相关方对企业信息披露的内容和质量要求越来越高,我国企业社会责任报告披露质量还存在不足。本文综合不同社会责任报告评价标准,结合我国实际,构建了包括7个维度的评价体系。依据该体系,以2018-2020年中证800(CSI800)中的27家上市生物医药企业为样本,应用内容分析法和专家打分法对样本企业社会责任报告内容的披露质量进行分析和评价。结果表明,生物医药企业发布社会责任报告数量虽然总体呈上升趋势,但其内容质量总体水平偏低,还存在着对社会责任理念认识不足、披露信息的质量不高、缺乏第三方监督审验等问题。就此提出要加强企业对社会责任理念的理解和认识、落实企业对社会责任治理与管理方面的信息披露、完善企业社会责任报告的编制标准和会计制度及推进社会责任报告规范化和合法化等策略建议。

社会责任信息披露能否助力企业高质量发展--基于链式多重中介效应分析

基于信息不对称等理论,以我国2011—2021年沪深A股上市企业为研究对象,采用链式多重中介效应模型,探讨社会责任信息披露对企业高质量发展的作用机制。结果表明,社会责任信息披露可通过融资约束和绿色创新间接影响企业高质量发展,其并行、链式中介效应均表现为显著的促进效应;进一步通过异质性检验发现,社会责任信息披露对企业高质量发展的促进作用在重污染企业、民营企业、两职分离企业以及应规披露企业中更为显著;研究结果为社会责任信息披露是实现企业高质量发展的重要因素提供了证据,有助于增进对二者间作用关系的理解,丰富了企业高质量发展的路径研究。

中美企业社会责任报告的语料库短语学研究

企业社会责任报告是通过建立和维护良好的身份和正面形象来赢得利益相关者支持和信任的战略工具。基于自建语料库,分析中美企业CSR报告中董事长致辞的短语特征,发现中美企业CSR报告董事长致辞在短语使用上存在较大的差异:结构上,中企具有更高的名词化短语倾向,而美企具有更高的动词短语倾向;功能上,中企呈现出更强的信息传递性,而美企呈现出更强的互动性。这些差异主要缘于中美企业的文化差异以及CSR报告写作者的语域意识差异。

基于三重底线理论的企业社会责任审计体系构建

企业社会责任报告、ESG报告和可持续发展报告方兴未艾,正在同步加速我国社会责任信息披露和审计的进程。不久的将来,我国企业社会责任审计需求将激增,亟待构建企业社会责任审计体系,为企业社会责任审计实践提供指导。企业社会责任审计从现有资源和经济发展、社会发展及环境发展之间的平衡点出发,将在推动我国经济平稳健康发展中发挥重要作用。在梳理现有国内外专家学者对企业社会责任审计的研究基础上,结合我国实际情况,分析我国企业社会责任审计基础理论研究和实践发展现状。基于三重底线发展理念,从审计理念、法律法规、审计方法、评价指标以及人力资源5个层面,构建企业社会责任审计体系,旨在降低我国企业社会责任审计风险,提高企业社会责任审计工作质量。

企业数字化转型对ESG表现的影响研究——基于我国新能源上市公司的实证分析

本文利用2012~2022年中国A股新能源上市企业的数据,探究数字化转型对ESG表现的影响。结果发现,数字化转型能够促进新能源企业ESG表现的提升。且数字化转型能够发挥能源利用增效、内部控制提质与绿色技术创新的作用提高新能源企业的ESG表现。异质性检验显示,在国有企业和公众环境关注度更高地区的新能源企业中,数字化转型的作用更显著。此外,数字化转型对环境责任表现的影响最大,对社会责任和公司治理表现的影响则相对较小。因此,政府可制定相关政策推动ESG和数字化协调发展。新能源企业应该坚定数字化转型战略,明确数字化战略实施方向,借此提高ESG表现。

社会责任信息披露能否提升企业绿色全要素生产率?

绿色发展背景下,如何有效提升企业绿色全要素生产率是决定中国经济能否实现高质量发展的关键。以2012—2019年沪深A股上市的工业企业为样本,以企业社会责任信息披露为切入点,探究其对绿色全要素生产率的影响。结果发现,社会责任信息披露水平越高,越有助于绿色全要素生产率的提升,并且社会责任信息披露主要通过资源集聚效应(聚集资金与人力资源)与效率改善效应(提高管理效率与资本配置效率)两条路径对绿色全要素生产率产生促进作用。异质性分析结果表明,当企业属于自愿披露与重污染行业、企业信息环境较好、产权性质为国有企业、所处行业市场竞争程度较为激烈时,社会责任信息披露对绿色全要素生产率的影响更明显。研究丰富社会责任信息披露与绿色全要素生产率的相关理论,并为政策制定者完善社会责任信息披露制度、促进企业绿色健康可持续发展提供决策依据。