中国远洋运输（集团）总公司社会责任信息披露研究

发布时间：2018-04-30 13:36

本文选题：社会责任 + 社会责任信息披露　；参考：《东北师范大学》2013年硕士论文

【摘要】：长期以来，企业只注重追求经济利益，导致了越来越多的社会问题，因此社会公众呼吁企业要承担相应的社会责任。企业社会责任信息披露是反映企业社会责任实际情况的重要手段，也是利益相关方了解企业实行社会责任的必要途径，正越来越受到社会各界的重视。但由于我国对社会责任研究的起步较晚，社会责任信息披露制度还不够健全，致使企业在实际操作中也存在着许多问题。本文通过对中国远洋运输（集团）总公司社会责任信息披露情况的总结，力求为完善我国企业社会责任信息披露体系提供借鉴。本文简要地介绍了国内外企业社会责任和社会责任信息披露理论的研究成果，吸收国外成功经验，然后对企业社会责任信息披露理论进行了必要的梳理，尝试概括出一套较为完整的企业社会责任信息披露理论体系。在此基础上，分析了我国企业社会责任信息披露的现状，指出存在的问题。紧接着，本文以中国远洋运输（集团）总公司为例，以其可持续发展报告为样本，详细剖析其社会信息披露的现状，总结其披露社会责任信息的若干成功经验和存在的不足。本文认为在我国的企业社会责任信息披露法律体系还不健全的情况下，中国远洋运输（集团）总公司能够成为企业履行社会责任和披露企业社会责任信息的典范，是因为企业管理层对社会责任信息披露工作的高度重视。在论文的最后,结合上文的分析，，本文提出了一些完善我国企业社会责任信息披露制度的建议和措施，希望能够帮助我国企业能够披露出更加符合社会各界需求的社会责任信息。
[Abstract]:For a long time, enterprises only pay attention to the pursuit of economic interests, resulting in more and more social problems, so the public calls on enterprises to bear the corresponding social responsibility. The disclosure of corporate social responsibility information is an important means to reflect the actual situation of corporate social responsibility. It is also a necessary way for stakeholders to understand the implementation of corporate social responsibility. However, due to the late start of the research on social responsibility in our country, the disclosure system of social responsibility information is not perfect enough, resulting in many problems in the actual operation of enterprises. Based on the summary of the disclosure of social responsibility information of China Ocean Shipping (Group) Corporation, this paper tries to provide reference for perfecting the disclosure system of corporate social responsibility information in China. This paper briefly introduces the research results of corporate social responsibility and social responsibility information disclosure theory at home and abroad, absorbs the successful experience of foreign countries, and then makes a necessary combing of corporate social responsibility information disclosure theory. Try to generalize a complete set of corporate social responsibility information disclosure theory system. On this basis, this paper analyzes the current situation of corporate social responsibility information disclosure in China, and points out the existing problems. Then, taking China Ocean Shipping (Group) Corporation as an example, taking its sustainable development report as a sample, this paper analyzes in detail the current situation of its social information disclosure, summarizes some successful experiences and shortcomings in the disclosure of social responsibility information. This paper holds that under the condition that the legal system of corporate social responsibility information disclosure in China is not perfect, China Ocean Shipping (Group) Corporation can become a model for enterprises to fulfill their social responsibility and disclose corporate social responsibility information. It is because corporate management attaches great importance to the work of social responsibility information disclosure. At the end of the paper, combined with the above analysis, this paper puts forward some suggestions and measures to perfect the corporate social responsibility information disclosure system in China. We hope to help our enterprises to disclose more social responsibility information that meets the needs of all walks of life.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F552.6

【参考文献】