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我国企业社会责任信息披露尚处于起步学习阶段,理论界和实务界都不成熟,在责任信息报告的编制标准,披露范围,披露方式等方面都存在异议。本文研究企业社会信息披露的现状,旨在分析我国企业社会责任披露的具体问题,为优化社会责任信息披露提供对策和建议。本文首先概述了企业社会责任相关理论,包括企业社会责任的涵义和企业社会责任信息披露的范围。然后从企业社会责任披露的方式、数量和质量三个方面分析了我国企业社会责任信息披露的现状,并归纳了社会责任披露所存在的四个方面的问题。最后,本文从加强理论研究、发挥政府干预作用、完善责任信息披露机制和企业完善公司治理四个方面为企业社会责任信息的发布者、使用者和监管者提供了优化对策。
The information disclosure of corporate social responsibility in our country is still in the initial learning stage, and both the theoretical and practical circles are immature. There are disagreements in the standards, scopes and ways of disclosing the responsibility information reports. This paper studies the status of corporate social information disclosure, aims to analyze the specific problems of corporate social responsibility disclosure in China, and provide countermeasures and suggestions for optimizing the disclosure of social responsibility information. This article first outlines the theory of corporate social responsibility, including the meaning of corporate social responsibility and the scope of corporate social responsibility information disclosure. Then from the three aspects of the way, quantity and quality of corporate social responsibility disclosure, this paper analyzes the current situation of corporate social responsibility information disclosure in our country and summarizes the four aspects of social responsibility disclosure. Finally, this article provides the optimized countermeasure for the publishers, users and regulators of corporate social responsibility information from four aspects: strengthening theoretical research, exerting the function of government intervention, perfecting the disclosure mechanism of responsibility information and improving corporate governance.