上市公司企业社会责任信息披露质量研究——基于沪市2008-2009年年报的分析

本文以沪市844个公司披露的2008和2009年年度报告为对象,采用内容分析法对我国上市公司年报披露的企业社会责任信息状况进行研究。本文认为我国上市公司企业社会责任信息披露总体上处于低水平阶段,政府控制型企业与环境敏感型企业披露社会责任信息的数量均高于非政府控制型企业与环境不敏感企业,强制披露社会责任报告的公司在2009年的表现比2008年要差,但是自愿披露社会责任报告的公司数量呈现出明显的上升趋势。

A Study on the Quality of Corporate Social Responsibility Information Disclosure of Listed Companies-Based on 2008-2009 Annual Reports of Companies Listed in Shanghai Stock Exchange

Based on 2008-2009 annual reports of 844 A-share companies listed on Shanghai Stock Exchange,this paper analyzes the disclosure of corporate social responsibility information in the annual reports with content analysis approach.The results show that corporate social responsibility information disclosure level is still very low.Government-controlled companies(environment sensitive companies) disclose more corporate social responsibility information than non-government controlled companies(environment insensitive companies).For the three kinds of compulsory companies,there is a sharp decrease in information disclosure in 2009.However,there is an apparent increase for the voluntary CSR report disclosure.