上市公司社会责任报告解读与完善建议  

Interpretation of 06' CSR Reporting and Improvement Proposal

作　　者：陈政[1] 

机构地区：[1]厦门大学管理学院,厦门361005

出　　处：《证券市场导报》2007年第8期28-33,共6页Securities Market Herald

摘　　要：国内关于社会责任信息披露的研究主要以年报为主,本文以2006年20份专门的社会责任报告为研究对象,对报告进行内容分析和整体质量解读。本文认为,社会责任报告是公司传递社会责任信息的有效途径,政策指引对相关披露具有良好的引导推动作用,并且公司之间形成了披露的示范效应;但也发现公司对社会责任理解存在偏差、披露缺乏中立性、形式重于实质等问题。本文最后提出了完善社会责任报告的建议与思考。Current studies on CSR are mainly based on corporate reports.The author delves into 20 CSR reports for an interpretation and assessment of their contents and overall quality.CSR reporting is seen as an effective means for enterprises to convey such information.Regulatory policies offer good guidance to CSR and facilitate the practice. Corporations will play an exemplary role to each other. Studies find a disparity of understanding in CSR,lack of impartiality,and overemphasis on form rather than content. The author concludes with proposals and provocative thoughts.

关 键 词：社会责任 信息披露 社会责任表现 上市公司 

分 类 号：F276.6[经济管理—企业管理]