企业社会责任报告鉴证意见是否具有信息含量——来自我国上市公司的经验证据

发布时间：2018-06-24 07:56

本文选题：企业社会责任报告 + 鉴证　；参考：《审计研究》2012年01期

【摘要】：近年来,我国上市公司披露企业社会责任报告的现象越来越多,企业保证社会责任报告质量的方式有两种:一是独立第三方出具的企业社会责任报告鉴证意见;二是企业董事会对企业社会责任报告质量出具的自我承诺。这两种保证形式是否具有信息含量是大家所关心的问题。本文以沪深两市2009—2010年披露企业社会责任报告的940家上市公司为研究对象,依据信号传递理论,运用事件研究法研究发现:企业社会责任报告鉴证意见具有正向的市场反应,而董事会承诺不具有市场反应。根据我国的制度背景、理论分析和实证结果,从如何完善我国的企业社会责任报告鉴证标准、鉴证主体、鉴证客体、政府部门对董事会承诺的监管重点等方面提出了政策建议。
[Abstract]:In recent years, there are more and more corporate social responsibility reports disclosed by listed companies in China. There are two ways for enterprises to ensure the quality of social responsibility reports. Second, the corporate board of directors to corporate social responsibility report quality issued self-commitment. Whether these two forms of assurance have information content is a matter of concern. In this paper, 940 listed companies that disclosed CSR reports from 2009 to 2010 in Shanghai and Shenzhen stock markets are taken as the research objects. According to the theory of signal transmission and the method of event research, it is found that the opinion of CSR report verification has a positive market response. The board promised no market reaction. According to the system background, theoretical analysis and empirical results of our country, this paper puts forward some policy suggestions on how to improve the standards of CSR reporting, the subject and object of CSR in our country, and the supervision focus of the board of directors promised by the government.
【作者单位】：上海财经大学会计学院;
【基金】：国家自然科学基金项目(项目批准号:70802035) 教育部重点研究基地重大课题(项目批准号:07JJD630007)和教育部人文社科青年项目(项目批准号:09YJC790179)等项目的资助
【分类号】：F270;F832.51;F224

【共引文献】