我国央企社会责任信息披露现状研究——基于2006～2010年间100份社会责任报告的分析

发布时间：2019-01-05 10:10

【摘要】：本文选取国务院国有资产监督管理委员会直属的125家央企为研究对象,对其2006~2010年间公开披露的100份社会责任报告进行了详细分析。研究结果显示:发布社会责任报告的央企数量呈逐年递增趋势,且大都采用年度报告的形式,但发布时间具有一定的随机性;社会责任报告披露模式多分为经济绩效、环境绩效和社会责任绩效三部分进行披露,且较少有企业披露的社会责任报告经第三方验证;社会责任报告披露的内容多用定性型语言,热衷宣传企业的功绩,但对社会公众关注的绩效指标披露分散,且可读性和可比性差,少有企业编制关键绩效指标表。
[Abstract]:In this paper, 125 SOEs directly under the State-owned assets Supervision and Administration Commission of the State Council are selected as the research objects, and 100 social responsibility reports publicly disclosed from 2006 to 2010 are analyzed in detail. The results show that the number of SOEs issuing social responsibility reports is increasing year by year, and most of them are in the form of annual reports, but the release time has a certain randomness; The disclosure mode of social responsibility report is divided into three parts: economic performance, environmental performance and social responsibility performance, and few corporate social responsibility reports are verified by third party. The contents of the social responsibility report are mostly qualitative and keen to propagate the achievements of the enterprise, but the disclosure of the performance indicators concerned by the public is scattered, and the readability and comparability are poor, and few enterprises compile the key performance indicator tables.
【作者单位】：中南财经政法大学会计学院;
【基金】：国家自然科学基金资助项目“基于循环经济理念的社会责任会计体系创新研究”(70872110)
【分类号】：F239.47;F276.1

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