›› 2014, Vol. 30 ›› Issue (5): 52-58.
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舒岳
通讯作者:
基金资助:
2012年度浙江省商业经济学会重点课题
Abstract: Taking listed companies in Zhejiang Province as samples, a statistical analysis has been conducted on 109 social responsibility reports issued in 2010-2012 in two levels and totaling eight aspects. The results indicate that: (1) the issuance quantity has increased year by year and the willingness about issuance has been enhanced. (2) The disclosure content is not complete covering more environment and employees information while less quantitative information of customers.. It is lack of data about public donation and environmental protection investment in key performance indicators. Most companies have no compilation basis and indicator index. (3) The disclosure level is lower than the average level of the State. The scores of finance and insurance industry are higher, while that of the real estate industry is the lowest. The quality of reports issued voluntarily is better than thoes issued by force. The proportion of reports that have been examined by the third party is extremely low. Then the paper gives out suggestions on strengthening the countermeasures and fulfillment of corporate social responsibility and disclosure in the level of local government, China Securities Regulatory Commission and intermediaries.
摘要: 以浙江省上市公司为样本,对其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。
CLC Number:
F427
舒岳. 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[J]. 财经论丛, 2014, 30(5): 52-58.
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https://cjlc.zufe.edu.cn/EN/Y2014/V30/I5/52