公司社会责任信息披露现状与问题分析  

Analysis of the Disclosure Status and Questions about Corporate Social Responsibility Information

作　　者：阚京华[1] 孙丰云[1] 刘婷婷[1] 

机构地区：[1]南京财经大学,江苏南京210046

出　　处：《南京财经大学学报》2011年第6期53-57,96,共6页Journal of Nanjing University of Finance and Economics

基　　金：江苏省社会科学基金项目(项目批准号:07EYC075);江苏省高校哲学社会科学基金项目(项目批准号:09SJB630027和09SJB720005)的阶段性研究成果

摘　　要：随着经济的快速发展,能源消耗加剧,企业道德缺失,致使各种社会问题日益突出,社会各界开始关注企业的社会责任,社会责任的理念已经得到了广泛的认同,越来越多的上市公司选择在披露年报的同时单独对外披露社会责任信息。本文在分析企业社会责任信息披露动因的基础上,以企业社会责任中国网(www.csr-china.net)2009年发布的428家上市公司年度社会责任报告为样本,系统地描述分析了我国上市公司社会责任信息披露现状,指出其中存在的问题,并在此基础上提出了改进建议。With the rapid development of economy,energy consumption has increased,and lacking business ethics in corporations,all these make social problems become increasingly prominent.Community began to focus on corporate social responsibility,the concept of social responsibility has been widely recognized,and more and more corporations willing to disclose social report together with their financial reports.This paper first analyses the reasons and basis of companys disclosing CSR report,then discribes and analyses the current situation of social responsibility of listed companys in our countries systematically,based on 428 samples from csr-china net,pointing out problems,and puts forward some suggestions.

关 键 词：社会责任 社会责任标准 社会责任报告 

分 类 号：F231.5[经济管理—会计学]