我国企业社会责任信息披露程度研究——基于A股上市公司的经验分析  

Research on Extent of Chinese Corporate Social Responsibility Information Disclosure —— Experience Analysis Based on A- share Listed Companies

作　　者：崔清泉[1,2] 丁日佳[1] 陈娇[2] 

机构地区：[1]中国矿业大学(北京)管理学院,北京100083 [2]黑龙江科技大学经济管理学院,黑龙江哈尔滨150027

出　　处：《资源开发与市场》2013年第11期1166-1169,共4页Resource Development & Market

基　　金：黑龙江省哲学社会科学研究规划项目(编号:12E038);黑龙江省自然科学基金项目(编号:G201131)

摘　　要：以我国A股上市公司披露的社会责任报告为脚本,采用大样本统计和面板数据分析方法,从企业社会责任报告披露的地区、行业、数量及整体质量进行比较。结果表明,我国中东部地区的机械制造行业和中央直属企业发布的社会责任报告数量呈快速增长势头,尤其是经济发展水平较高的地区,自愿发布社会责任报告的意愿比西部欠发达地区强烈,北京、天津、上海和广州披露整体水平和质量都较高。但从全国范围内来分析,我国现阶段A股上市公司社会责任报告披露质量、内容和水平都处于较低水平,披露程度不充分。Based on Chinese A- share listed corporation disclosure of social responsibility report, using the method of statistical analysis of a large sample of panel data, from the disclosure of corporate social responsibility report was compared among different areas, industries, the number and overall quality. The results showed that the number of social responsibility reports issued by the enterprises that directly under the central government and the machinery manufacturing industry in the middle east and central was growing rapidly, especially the regions of higher level of economic devel- opment, the willingness of voluntary disclosure of social responsibility report was relatively much stronger than underdeveloped western regions, and the overall level and quality of disclose was higher in Beijing, Tianjin, Shanghai and Guangzhou. But from a nationwide analysis, the quality, content and level of social responsibility disclosure in Chinese A - share listed corporation was relatively low, and not sufficient at present.

关 键 词：企业社会责任 信息披露 程度 上市公司 

分 类 号：F272-05[经济管理—企业管理]