利益相关者视角下创业板上市公司社会责任信息披露研究

发布时间：2018-03-09 15:54

本文选题：创业板　切入点：社会责任　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，社会上发生的几件企业社会责任缺失事件使企业社会责任问题再次受到社会的广泛关注。创业板作为独立的资本市场板块，从成立至今已经将近400家上市公司，但在过去四年仅有38家公司披露的68份社会责任报告，整体的披露水平仍处于低级阶段。本文以深市创业板上市公司的社会责任披露状况为研究对象进行研究，先从公司规模、所处行业、披露地区及披露水平等几个方面研究发现报告的披露仍处于较低水平。再通过借鉴学者对主板上市公司的研究对影响创业板块上市公司披露社会责任信息的因素作出假设并进行统计回归分析，研究发现公司规模和企业的成长能力与创业板企业社会责任信息披露的水平正相关，其他诸如资本结构、盈利能力等因素对该问题并没有显著的影响。最后，本文将创业板上市企业的特点和深交所的社会责任指引文件以及利益相关者理论综合考虑，秉着降低企业披露压力和提高所披露信息使用价值的原则，认为既包括文字性的描述也有定量数据支撑的独立社会责任报告模式较为适合创业板企业披露社会责任信息，，并从利益相关者的角度出发，尝试性的构建了适合我国创业板上市企业特点的社会责任报告内容体系。末尾部分，本文就当前创业板企业的社会责任状况提出了针对性的改进意见，对本文研究的不足和未来研究的方向提出了自己的看法。
[Abstract]:In recent years, several incidents of lack of corporate social responsibility have caused the social responsibility problem to be paid more and more attention by the society. As an independent capital market sector, gem has nearly 400 listed companies since its establishment. But in the past four years, only 38 companies have disclosed 68 CSR reports, and the overall level of disclosure is still at a low level. This paper takes the social responsibility disclosure of listed companies in Shenzhen gem as the research object, first of all, from the company size, the industry, It is found that the disclosure of the report is still at a low level in several aspects, such as the area of disclosure and the level of disclosure. The factors that affect the disclosure of social responsibility information of listed companies in the entrepreneurial sector through the research of scholars on the main board of listed companies are used for reference. Make assumptions and perform statistical regression analysis, The study found that the company size and the growth ability of enterprises are positively related to the level of CSR disclosure in gem, and other factors, such as capital structure and profitability, have no significant effect on the problem. In this paper, the characteristics of gem listed enterprises, the social responsibility guidelines of Shenzhen Stock Exchange and the stakeholder theory are considered comprehensively, and the principle of reducing the disclosure pressure and improving the use value of the disclosed information is adopted. It is considered that the independent social responsibility reporting model, which includes both written description and quantitative data, is more suitable for gem enterprises to disclose social responsibility information, and to start from the perspective of stakeholders. In the last part of this paper, the author puts forward some suggestions to improve the social responsibility situation of gem enterprises. In this paper, the shortcomings of the study and the direction of future research put forward their own views.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

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