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得分远不及格的现状表明,大多数上市公司并不注重社会责任报告的质量和信息的完整程度,只是注重“发布与否”这一动作带来的意义;社会责任的实质性内容——企业社会责任管理并未在大多数上市公司中落实,“先有报告后有管理”是中国上市公司社会责任履行的真实写照
The current situation of failing to score shows that most listed companies do not pay attention to the quality of social responsibility report and the integrity of information but only focus on the significance of the “release or not.” The substantive content of social responsibility - - Corporate social responsibility management has not been implemented in most listed companies, and “management after prior report” is a true portrayal of the fulfillment of social responsibility of Chinese listed companies