摘要
上市公司发布CSR报告(社会责任报告)已是社会发展的必然趋势。通过分析上市公司CSR信息披露现状,发现CSR信息披露依然存在诸多问题。进而结合CSR信息披露方面出现的改善动因,就未来CSR信息披露的发展趋势进行了展望:CSR信息披露的信息将更加全面有效、报告格式以及信息质量将发生重大改观、信息披露的法律制度趋于完整、第三方鉴证将会有统一的标准、政府监管将大大增强。
The release of social responsibility report (CSR report) of the listed companies is the inevitable trend of the social development. Through the analysis of the status quo of the disclosure of social responsibility information of listed companies, it is found that there are still many problems existing in this regard. Combined with the improved motivation concerning the social responsibility information disclosure, the paper discusses the future development of social responsibility information disclosure: the CSR information disclosure will be more comprehensive and effective;the reporting format and information quality will be greatly im- proved;there will be a more flawless legal system for information disclosure;the third party will tend to com- plete the verification standard;unified government supervision will be drastically enhanced.
作者
孔陇
李金辉
Kong Long;Li Jinhui(School of Accountancy & Management, Lanzhou University of Finance and Economics, Lanzhou, Gansu 730020)
出处
《绍兴文理学院学报》
2018年第3期63-70,共8页
Journal of Shaoxing University
基金
国家社科西部项目"企业社会责任对缓冲负面事件影响的作用研究"(12XGL008)
兰州财经大学研究生科研项目(201706)
关键词
上市公司
CSR
信息披露
发展趋势
listed company
social responsibility information disclosure
developmental trend
