企业社会责任报告质量评价研究  

A research on the quality evaluation of corporate social responsibility report

作　　者：齐丽云[1] 张碧波[1] 李腾飞[1] 

机构地区：[1]大连理工大学管理与经济学部,辽宁大连116024

出　　处：《科研管理》2016年第S1期644-651,共8页Science Research Management

基　　金：国家自然科学基金(71202105);辽宁省社科规划基金(L13CGL024);辽宁省教育厅一般项目;中央高校基本科研业务费专项资金资助(DUT15RW115)

摘　　要：近年来,利益相关方对企业的社会责任信息披露有了更加广泛和深入的要求,发布企业社会责任报告已成为企业进行信息披露的主要官方形式。为了引导、敦促企业发布高质量的报告,有必要构建科学适用的评价体系,对企业报告进行定期、规范的评价。本文构建了包括包容性、实质性、回应性、可比性、可信性、创新性和可获取性7个维度的报告质量评价体系。依据该体系,研究采用专家评分法和熵权法对交通运输行业上市公司2009-2014年间发布的企业社会责任报告进行了相应的评价、分析。结果表明,超过80%的报告质量得分均"不及格",目前中国的企业社会责任报告质量有待提高。Recently,the stakeholders have more extensive and in- depth requirements for corporate social responsibility information disclosure,meanwhile publishing CSR reports to disclose the information has become a major official form. In order to guide and urge corporations to provide high quality report,it is necessary to build a scientific and applicable evaluation system to evaluate corporate reports on a regular and standardized basis. The paper constructs a report quality evaluation system which includes7 dimensions,including inclusion,substantiality,responsiveness,comparability,credibility,innovation and availability. On the basis of the evaluation system we constructed,this study utilizes the expert scoring method and entropy method to evaluate and analyze the corporate social responsibility report published by transportation industry listed companies during 2009- 2014. The results show that more than 80% of the report quality score were ' failure',so the quality of the Chinese corporate social responsibility reports needs to be improved.

关 键 词：信息披露 企业社会责任报告 评价体系 

分 类 号：F270[经济管理—企业管理]