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高质量发展视角下金华制造企业社会责任信息披露研究——基于企业社会责任报告的文本分析 被引量:2

Research on Social Responsibility Information Disclosure of Jinhua Manufacturing Enterprises from the Perspective of High-quality Development-A Textual Analysis Based on Corporate Social Responsibility Reports
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摘要 在制造强国、高质量发展背景下,社会责任已成为制造企业发展的焦点。金华制造业正处于重要的战略机遇期,2021年市政府出台26条新政大力推动制造业高质量发展,社会责任更是成为金华制造企业高质量发展的重要命题。本文通过对248家金华制造企业的社会责任信息披露现状与问题的定量和定性分析,根据结论提出改进建议,有助于构建金华制造企业社会责任信息披露的规范,有效监管与引导企业积极履行社会责任、政府部门细化标准与精准施策,为实现制造业社会责任高质量发展提供保障。 Under the background of manufacturing power and high-quality development,social responsibility has become the focus of manufacturing enterprise development.Jinhua manufacturing industry is in an important period of strategic opportunities.In 202l,the municipal government wiil introduce 26 new policies to vigorously promote the high-quality development of manufacturing industry.Social responsibility is an important proposition for the high-quality development of Jinhua manufacturing enterprises.Based on the quantitative and qualitative analysis of the status quo and problems of social responsibility information disclosure of 248 Jinhua manufacturing enterprises,suggestions for improvement are put forward according to the conclusions,which will help to build a standard for social responsibility information disclosure of Jinhua manufacturing enterprises,effectively supervise and guide enterprises to actively fulfill their social responsibilities,and government departments to refine standards and precise policies,so as to provide guarantee for the high-quality development of manufacturing social responsibility.
作者 陈秋兰 CHEN Qiu-lan(Department of Business Administration,Shanghai University of Finance and Economics Zhejiang College,321013,Jinhua,Zhejiang,China)
出处 《特区经济》 2023年第4期64-69,共6页 Special Zone Economy
基金 2022年金华市社科联重点课题“高质量发展视角下金华制造业企业社会责任信息披露研究”(项目编号ZD2022051)。
关键词 高质量 制造企业 信息披露 社会责任报告 文本分析 High Quality Manufacturing Enterprises Information Disclosure Social Responsibility Report Text Analysis
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