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伴随对一系列社会责任问题和事件的反思,利益相关方对企业社会责任信息关注度日益提高,对社会责任信息披露质量及其信息价值提出了更高要求。基于此背景,本文以江苏省上市公司为样本,针对公开发布了2014年度报告和社会责任报告的238家上市公司,从总量、结构、内容和评价等方面得出社会责任信息披露情况的统计结果,据此发现社会责任信息披露自愿性低、分布不平衡、内容不统一和质量反馈缺位等问题,并提出了改进建议。
With the reflection of a series of social responsibility issues and incidents, stakeholders are increasingly paying attention to corporate social responsibility information and placing higher demands on the quality of social responsibility information disclosure and its information value. Based on this background, this paper takes Jiangsu listed companies as samples, and calculates the social responsibility information disclosure of 238 listed companies with 2014 Annual Report and Social Responsibility Report released publicly in terms of total amount, structure, content and evaluation As a result, we found some problems such as low voluntary voluntarily disclosure of information, unbalanced distribution, inconsistent content and lack of quality feedback, and put forward suggestions for improvement.