上海证券交易所自2008年起逐步建立了上市公司社会责任报告制度,倡导上市公司独立编制并公告社会责任报告,在社会责任报告中公告其每股社会贡献值,并鼓励公告社会责任报告的上市公司引入第三方验证机构对其社会实施状况实施验证。四年来,沪市上市公司的社会责任报告数量和质量都有很大的提高,对促进上市公司履行社会责任发挥了重要的作用。但是,该制度实施的被动性、行政导向性、缺乏量化科学性、公告内容的片面性、第三方审验机制的标准缺失等问题还比较突出。应当逐步扩大该制度的适用范围、提高报告内容的量化指标及每股社会贡献值计量方法的科学性、完善社会责任报告的内容、制定第三方验证机构及其验证标准、对社会责任报告制度的实施设置奖惩机制,进一步完善该制度。 Shanghai Stock Exchange has gradually established the social responsibility reporting system of listed companies since 2008, advocated independent preparation and public announcement of social responsibility reports by listed companies, announced its social contribution per share in social responsibility reports, and encouraged the announcement of listing of social responsibility reports The company introduced a third-party verification agency to verify the implementation status of its society. In the past four years, the number and quality of social responsibility reports of listed companies in Shanghai have been greatly improved, playing an important role in promoting the fulfillment of social responsibilities of listed companies. However, the passive implementation of the system, administrative orientation, lack of quantitative scientific, one-sidedness of the contents of the announcement, third-party verification mechanism, the lack of standards and other issues are still more prominent. We should gradually expand the scope of application of the system, improve the quantitative indicators of the report and the scientific method of measuring social contribution per share, improve the content of the social responsibility report, formulate third-party verification agencies and their verification standards, and ensure that the social responsibility reporting system The implementation of incentive mechanism set up to further improve the system.