摘要:近年来,随着我国社会主义市场经济改革的不断深入,上市公司社会责任信息披露问题受到社会各界越来越多的关注,成为当下经济社会的一个研究热点。公众希望企业履行社会责任,并将其经营行为和相应的社会影响信息充分披露。上市公司作为公众公司,有更多的义务向社会公众公开披露公司的各种重要信息。在国外,这一领域已经开展了多年的研究,并进入成熟阶段,而我国在这方面的研究相对薄弱。因此,研究上市公司社会责任信息披露是十分有必要的。本文研究上市公司社会责任信息披露的现状,并结合万科集团为例,分析社会责任信息披露的问题和对策。
关键词:上市公司社会责任;信息披露;社会责任报告
Abstract:In recent years, as China's socialist market economy, the deepening of reform, social responsibility information disclosure of listed companies to issue by the community more and more attention as a study of current economic and social hot spot. The public want corporate social responsibility, and its business practices and the social impact of information corresponding full disclosure. Listed company as a public company, with more public disclosure obligations of public companies to a variety of important information. In other countries, this area of research has been conducted for many years, and reached a mature stage, and our research in this area is relatively weak. Therefore, the study of social responsibility information disclosure of listed companies is very necessary. In this paper, listing the status of corporate social responsibility information disclosure, combined with the Vanke Group, for example, analysis of social responsibility information disclosure issues and countermeasures.
Key Words: Corporate social responsibility;information disclosure;social responsibility report
今后的研究方向:首先,本文仅对我国上市公司社会责任信息披露的现状进行了分析,提出了存在的问题和对策,但对社会责任信息披露的影响因素及社会责任信息的价值相关性等问题没有进行深入探讨,这也将是我们未来努力和研究的方向。其次,本文只是针对性地对一个案例进行深入研究,今后可以将样本范围进行扩充,进行不同行业的对比比较,从而从不同角度去分析问题。