我国发电行业上市公司社会责任信息披露研究

发布时间：2018-02-04 02:52

本文关键词： 发电行业利益相关者社会责任信息披露实证研究　出处：《长沙理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来在我国各大社会责任评比活动上发电集团的社会责任履行表现纷纷受到了政府、评比机构的褒奖。但是在一些民众评价和媒体报道中，发电企业在电力产品供应、社区和环境保护方面的表现受到了指责和诟病。为什么会有这种偏差的存在？部分原因是因为企业在责任履行过程中的实际表现不尽如人意，部分则是由于企业与公众沟通不善，信息传递不充分所致。而研究上市公司社会责任信息披露的情况不仅能提升其披露水平，使公众更为了解实际情况，还能监督、刺激企业的履责表现，从而提升整个行业水平。本文首先回顾了国内外关于社会责任信息披露的研究成果，阐述了相关理论。然后在分析我国发电行业社会责任内容的基础上，结合我国现有的理论研究，构建了针对发电行业的社会责任信息披露条目。其次，本文选取了发电行业53家上市公司2011年的数据作为研究对象，根据构建的发电行业社会责任信息披露条目，分析了目前我国发电行业社会责任信息披露的现状，指出了其存在的主要问题，包括信息披露的整体水平较低，企业披露的社会责任信息内容不完全，，定量分析不足等问题。再次，本文实证研究分析了发电行业社会责任信息披露水平的影响因素。本文以社会责任披露指数作为被解释变量，选择6个影响因素作为解释变量建立多元回归模型，应用SPSS软件进行多重线性回归分析以确定变量之间的关系。研究结果表明：2011年，发电行业社会责任披露水平与区域经济发展水平、企业文化、是否建立社会责任委员会显著正相关；与盈利能力、股权性质、独立董事之间没有表现出明显的关系。最后根据分析研究结果，笔者从企业外部角度和内部角度对发电行业上市公司社会责任信息披露制度提出改进意见，以期提升披露水平。
[Abstract]:In recent years, the social responsibility performance of power generation groups has been praised by the government and evaluation agencies in recent years, but in some public comments and media reports. The performance of power generation companies in the supply of electricity products, community and environmental protection has been criticized and criticized. Why does this bias exist? Part of the reason is that the actual performance of the enterprise in the process of fulfilling its responsibilities is unsatisfactory, and partly because of the poor communication between the enterprise and the public. The research on the disclosure of social responsibility information of listed companies can not only improve the level of disclosure, make the public understand the actual situation, but also monitor and stimulate the performance of corporate performance. Thus raising the level of the entire industry. This paper first reviews the research results of social responsibility information disclosure at home and abroad, expounds the relevant theories. Then on the basis of analyzing the content of social responsibility of power generation industry in China, combined with the existing theoretical research in China. The social responsibility information disclosure items for power generation industry are constructed. Secondly, this paper selects the data of 53 listed companies in power generation industry in 2011 as the research object, according to the construction of the power generation industry social responsibility information disclosure items. This paper analyzes the current situation of social responsibility information disclosure in power generation industry in China, and points out its main problems, including the low level of information disclosure as a whole, and the incomplete content of social responsibility information disclosed by enterprises. Insufficient quantitative analysis and other problems. Thirdly, this paper empirically analyzes the influencing factors of the level of social responsibility information disclosure in power generation industry. This paper takes the social responsibility disclosure index as the explained variable. The multivariate regression model was established by selecting 6 factors as explanatory variables, and the multiple linear regression analysis was carried out by SPSS software to determine the relationship between variables. The results show that: 2011. The level of social responsibility disclosure in power generation industry is significantly positively related to the level of regional economic development, corporate culture and the establishment of social responsibility committees; And profitability, equity nature, independent directors did not show a clear relationship. Finally, according to the analysis of the results. In order to improve the level of disclosure, the author puts forward some suggestions to improve the disclosure system of social responsibility information of listed companies in power generation industry from the external and internal angles.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.61

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