论文总字数：21561字

摘 要

随着世界各国对社会责任的广泛关注，在我国，学术界对企业社会责任的讨论越来愈激烈，尤其是近年来，食品安全恐慌、环境污染、生产安全隐患以及员工权益等负面事件频频曝光，企业社会责任逐步深入到公众、政府、企业、社会团体的视野，逐渐成为媒体关注的焦点，也成为关乎企业生存与保持竞争力的重要指标。关于企业社会责任的内涵研究已经很丰富，广大学者和机构从不同的角度对企业社会责任的概念、内涵进行了阐释。企业社会责任是当今世界企业发展的重要时代潮流，是现代企业核心价值观和竞争力的重要体现。从2006年深圳证券交易所发布的《深圳证券交易所上市公司社会责任指引》起，到2011年3月发布的《中国企业社会责任报告编写指南2.0》，一系列规范上市公司社会责任信息披露的政策相继出台，上市公司披露社会责任信息逐渐成为一种趋势。因此，在我国现阶段的制度环境下，分析我国上市公司社会责任信息披露现状，研究上市公司社会责任报告披露影响因素，这对于完善我国社会责任报告披露制度和提高社会责任信息披露水平是非常必要的。通过比较我国上市公司社会责任信息披露情况和国外上市公司社会责任信息披露情况，发现我国上市公司社会责任披露研究起步晚且系统不健全。所以，本文就我国上市公司社会责任信息披露，从研究背景和意义、研究现状以及研究的现有成果等方面进行综合分析。

关键词：社会责任 上市公司 信息披露

The study of Chinese social responsibility information disclosure of listed companies

Abstract

With countries around the world attention to the social responsibility, in our country, academic circles on the discussion of corporate social responsibility, the more to the more fierce, especially in recent years, food safety scare, environmental pollution, the production safety hidden trouble and employees' rights and interests of negative events frequently exposed, corporate social responsibility gradually into the public and the government, enterprises, social organizations, gradually become the focus of media attention, also become an important indicator about the enterprise survival and remain competitive. Research on the connotation of corporate social responsibility is very rich, many scholars and institutions from different perspectives on the concept and connotation of corporate social responsibility. Corporate social responsibility is an important trend of The Times in today's world enterprise development, is the important embodiment of modern enterprise core values and competitiveness. From the shenzhen stock exchange in 2006 published "the shenzhen stock exchange listed company social responsibility guidelines", released in March 2011 China corporate social responsibility report writing guidelines 2.0, a series of norms of social responsibility information disclosure of listed companies policy releasing, the listed company information disclosure of social responsibility has gradually become a trend. Therefore, in our country's current system environment, the analysis of current social responsibility information disclosure of listed companies in our country, studies the influencing factors of the social responsibility report of listed companies to disclose this to perfect the system of social responsibility report disclosure in our country and improve the level of social responsibility information disclosure is very necessary. By comparing the situation of social responsibility information disclosure of listed companies in China and foreign social responsibility information disclosure of listed companies, found that social responsibility of listed companies to disclose the research in China started late and the system is not sound. So, in this paper, the social responsibility information disclosure of listed companies in our country, from the research background and significance, research status and the existing results of comprehensive analysis

Key Words: social responsibility listed companies information disclosure

目录

摘要……………………………………………………………………... I

ABSTRACT……………………………………………………………. II

第一章 绪论…………………………………………………………….1

1.1 研究背景 ………………………………………………………………………………..1

1.2 研究意义 ……………………………………………………………………...1

1.3 研究内容 ……………………………………………………………………..1

1.4 研究方法 ……………………………………………………………………………….2

第二章 文献综述……………………………………………………….3

2.1 企业社会责任发展历程 ……………………………………………………...3

2.1.1 国内企业社会责任发展历程……………………………………………..3

2.2 上市公司社会责任信息披露的内容研究……………………………………4

2.3 上市公司社会责任信息披露的方法研究 …………………………………..4

2.4 上市公司社会责任信息披露的现状研究 …………………………………..4

第三章 上市公司社会责任信息披露的理论基础…………………….5

3.1 企业社会责任的相关概念 …………………………………………………...5

3.2 合法性理论 ……………………………………………...................................5

3.3 信息不对称理论 ……………………………………………………………...5

3.4 委托代理理论 ………………………………………………………………...6

第四章 社会责任信息披露质量的评判标准及体系并对质量进行评估

4.1 信息披露准则 ……………………………………………………………………7

4.2 信息披露评估体系………………………………………………………………..8

第五章 中国上市公司社会责任信息披露影响因素的实证研究……..9

5.1 影响因素相关理论………………………………………………………………..9

5.2 研究设计…………………………………………………………………………..9

5.3 检验结果及分析…………………………………………………………………..11

第六章 研究结论与建议………………………………………………..15

6.1 研究结论…………………………………………………………………………..15

6.2 政策建议…………………………………………………………………………..16

参考文献…………………………………………………………………18

附录………………………………………………………………………20

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