上市公司社会责任信息披露的问题研究——基于沪深两市社会责任信息披露的经验数据  

A Study on the Disclosure of Social Responsibility Information of Listed Companies——Empirical Data on Social Responsibility Information Disclosure Based on Shanghai and Shenzhen Stock Exchanges

作　　者：路国平[1] 朱鸣 Lu Guoping;Zhu Ming(Nanjing Audit University, Nanjing 211815, China)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《江苏商论》2017年第12期84-87,共4页Jiangsu Commercial Forum

摘　　要：本文从社会责任信息披露的概念入手,以沪深两市的A股上市公司为研究对象,立足于其社会责任信息披露的现状。研究发现沪深两市A股上市公司所披露的社会责任报告内容缺乏统一性、结构差异大、缺乏量化数据并且较少经过第三方审验。其主要原因是上市公司及其外部利益相关者的社会责任意识淡薄,以及上市公司提供社会责任会计信息的成本过高。对此,本文有针对性地提出了几点建议,以期能够进一步改善上市公司社会责任信息披露的情况。This paper starts from the concept of social responsibility information disclosure and takes A-share listed companies in Shanghai and Shenzhen as the research object,based on the status of its social responsibility information disclosure.The study found that the contents of the social responsibility report disclosed by the A-share listed companies in Shanghai and Shenzhen were lack of uniformity,structural differences,lack of quantitative data and less third-party review.The main reason is that the sense of social responsibility of listed companies and their external stakeholders is weak,and the cost of accounting information provided by listed companies is too high.In this regard,this article has put forward some suggestions in order to further improve the disclosure of corporate social responsibility information.

关 键 词：上市公司 社会责任 信息披露 

分 类 号：F421.36[经济管理—产业经济]