上市公司企业社会责任报告制度化研究

发布时间：2018-03-12 17:24

本文选题：上市公司　切入点：金融证券　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：上市公司作为社会的中坚力量,理应承担社会责任,而社会责任报告是上市公司承担社会责任,向社会按照上市公司规定的制度,按照及时性、真实性、有效性、行业性等规范披露其信息,以便国家、社会投资人获取其公司运行信息,确保投资者的利益。为此,本人分析了2014年1月1日至4月30日期间中国A股2514家上市公司686份公开披露的社会责任报告的现状、存在的问题,并对存在的问题提出了解决思路与建议,最后提出了对上市公司企业社会责任要有制度体系和评价体系的建议。为充分论证,本文通过文献资料法、调查研究法、典型案例法、理论分析法、专家综合打分法等提出了上市公司企业社会责任报告制度化及评价体系的建议。本文主要内容分为六章：第一章主要讲述了研究的背景、目标、意义及预期成果,并对预期成果采用了什么工作思路去论证；第二章概述了2014年上市公司年报披露期内发布社会责任报告的情况,并从多个维度对报告发布情况进行分析；第三章主要依据上市公司披露的社会责任报告,提出现行制度及体系下,相关社会责任报告存在的问题；第四章主要依据披露社会责任报告的公司的官网评价这些公司的日常社会责任信息披露情况,按照核心评价体系得到公司定期社会责任信息披露的评价结果,并提出研究建议；第五章基于第三、四章的评价结果得到2014年中国上市公司社会责任信息披露的综合结果,并对上市公司企业社会责任报告提出制度化评价的参考方法及制度化的推进建议；并探索公司社会责任信息披露的制度化保障建议及评价体系,确保上市公司企业社会责任报告真实、可靠、及时、有效。本文在第六章研究结论与展望中,重点论述了上市公司企业社会责任报告制度化、规范化及评价体系要认真实施,并提出了下一步需要继续完善的内容,确保上市公司企业社会责任报告能够起到他应有的作用。
[Abstract]:As the backbone of society, listed companies should assume social responsibility, and social responsibility reports are social responsibilities of listed companies, according to the system stipulated by listed companies, according to the timeliness, authenticity, effectiveness, In order to enable the state and social investors to obtain information on the operation of their companies and to ensure the interests of investors, From January 1st 2014 to April 30th, I analyzed the status quo and existing problems of 686 publicly disclosed social responsibility reports of 2514 listed companies of A shares in China, and put forward some ideas and suggestions to solve the problems. Finally, the paper puts forward some suggestions on the system and evaluation system of corporate social responsibility of listed companies. In order to fully demonstrate, this paper adopts the methods of literature, investigation and research, typical case law, theoretical analysis, etc. The expert comprehensive scoring method and so on proposed the listed company corporate social responsibility report systematization and the appraisal system proposal. This article main content divides into six chapters: the first chapter mainly narrates the research background, the goal, the significance and the anticipated result, the first chapter mainly describes the research background, the goal, the significance and the expected result, The second chapter summarizes the social responsibility report of listed companies during the disclosure period of the annual report in 2014, and analyzes the release of the report from a number of dimensions. The third chapter mainly based on the social responsibility report disclosed by listed companies, put forward the current system and system, related social responsibility reporting problems; The 4th chapter mainly evaluates the daily social responsibility information disclosure of these companies according to the official websites of the companies that disclose the social responsibility reports, obtains the evaluation results of the company's regular social responsibility information disclosure according to the core evaluation system, and puts forward the research suggestions; The 5th chapter is based on the evaluation results of the third and fourth chapters to obtain the comprehensive results of the social responsibility information disclosure of listed companies in China in 2014, and put forward the reference methods and suggestions for the institutionalization of corporate social responsibility reports of listed companies. And to explore the system of corporate social responsibility information disclosure security recommendations and evaluation system to ensure that corporate social responsibility reports are true, reliable, timely and effective. This paper focuses on the institutionalization, standardization and evaluation system of corporate social responsibility reporting of listed companies, and puts forward the contents that need to be further improved to ensure that the corporate social responsibility reports of listed companies can play their due role.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F832.51

【相似文献】