首页> 中文期刊>财经论丛 >浙江省上市公司社会责任信息披露的现状剖析--基于公司社会责任报告视角

浙江省上市公司社会责任信息披露的现状剖析--基于公司社会责任报告视角

     

摘要

Taking listed companies in Zhejiang Province as samples , a statistical analysis has been conducted at two lev-els and in eight aspects on 109 social responsibility reports issued in 2010-2012.The results indicate that:(1) the number of the reports has been increasing every year and the willingness to issue the reports has been enhanced .(2) The disclosure is not complete in content , covering mostly information concerning environment and employees and little quantitative information about community and customers .There is lack of data about public donation and environmental protection investment in the key performance indicators .Most companies have no compilation basis or indicator index .( 3 ) The disclosure level is lower than the country's average.The finance and insurance industries score the highest while the real estate industry scores the low -est.Reports issued voluntarily are better in quality than those issued at request .The proportion of reports that have been ex-amined by a third party is extremely low .In the end, the paper brings forward suggestions to facilitate the fulfillment and dis-closure of corporate social responsibility at the levels of local government , China Securities Regulatory Commission and inter-mediaries.%以浙江省上市公司为样本,对2010-2012年间公开发布的109份社会责任报告从两个层次八个角度进行统计分析。结果显示:(1)发布数量逐年上升,自愿发布意愿增强。(2)披露内容不全面,环境类和员工类信息披露较多,社区类、消费者类定量信息披露较少。关键绩效指标中公益捐赠和环保投入数据较为缺乏。大多数公司缺少编制依据和指标索引。(3)披露水平低于全国平均水平。金融保险业分数最高,房地产业分数最低。自愿发布报告的质量明显高于强制发布的。报告经过第三方审验的比例极低。文章最后从地方政府、证监会和社会中介层面提出了加强企业社会责任履行与披露的对策建议。

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