企业社会责任信息披露制度的研究

随着全球经济一体化进程的加快,发源于西方的企业社会责任运动在我国悄然兴起.我国目前企业社会责任信息披露理论还不完善.应当强制上市企业披露社会责任报告,鼓励其他企业自愿披露社会责任报告.企业社会责任报告应当全面地反映企业各方面的信息,以利于利益相关者根据报告做出决策.文章最后通过介绍德国企业的做法,给我们以启示.     

中外企业社会责任报告信息披露比较

本文通过对中国石油和壳牌石油2006~2009年度社会责任报告在形式和内容上的比较,分析了中外企业社会责任报告披露的异同之处,然后对改进我国企业社会责任报告披露提出了一些重要启示:统一社会责任报告的编制框架;完善利益相关方的参与和信息反馈机制;开展社会责任报告第三方审验;社会责任报告内容要体现平衡原则;选择适当的社会责任报告披露形式以提高披露的效果。     

企业社会责任信息披露在欧洲

一、欧洲企业社会责任发展概况企业社会责任(Corporate Social Responsibility,简称CSR)概念于20世纪20年代产生于西方发达国家。20世纪80年代左右,社会责任运动在欧洲兴起,包括环保、劳工和人权等方面的内容。一些涉及绿色和平、环保、社会责任和人权等的非政府组织以及舆论不断呼吁企业承担社会责任,迫于日益增大的压力和自身的发展需要,很多欧洲跨国公司纷纷制定对社会作出必要承诺的责任守则(包括社会责任),或通过环境、职业健康、社会责任认证应对不同利益团体的需要。经过几十年的发展,欧洲各国的企业社会责任已从当初以处理劳工冲突和环保问题为主要功能提升到实施企业社会     

海外企业社会责任信息披露研究综述及启示

研究发现，企业进行社会信息披露的外在驱动因素主要有两种：一是来自规章制度和立法的压力；二是来自投资者及其他利益相关者对企业社会责任信息的需求。而企业进行社会责任信息披露的内在影响因素主要有：成本和利益、战略、企业绩效、公司规模、行业属性等。当前国外企业社会责任信息披露实践和理论研究成果主要表现在企业社会责任信息披露能够给企业资本市场行为带来的利益，如较高的股价、较低的股票风险和较低的资本成本，而且，随着投资者对企业社会责任信息需求的增多，投资者关系的内涵也在扩展，与投资者沟通企业社会责任信息已成为国外企业的发展趋势。     

企业社会责任会计信息披露探讨

随着经济发展,政府及社会大众也逐渐开始关注企业的社会责任履行情况。本文在充分了解我国企业社会责任承担情况和对相关信息进行披露情况的基础上,探索适合我国企业自身特点的社会责任会计信息披露方法体系,建立健全社会责任会计信息披露制度和激励机制。     

我国企业社会责任信息披露问题的探讨

企业披露社会责任信息是企业对所承担的社会责任情况的反映,本文通过对一些上市公司的调查对我国企业的社会责任信息披露现状进行分析,并对企业社会责任信息披露的内容、模式及构建企业社会责任信息披露机制提出了建议。     

关于企业社会责任信息披露的浅析

企业社会责任在现今社会拥有越来越高的地位,责任信息披露成为理论界与实务界热议的话题。本文将从企业社会责任信息披露的必要性以及现存的问题进行简要的阐述,并提出相应的建议。     

关于企业社会责任信息披露的浅析

企业社会责任在现今社会拥有越来越高的地位,责任信息披露成为理论界与实务界热议的话题。本文将从企业社会责任信息披露的必要性以及现存的问题进行简要的阐述,并提出相应的建议。     

浅谈企业社会责任与信息披露

文章以企业社会责任的履行以及社会责任信息披露报告为研究视角,就企业社会责任信息披露工作现状进行了简要分析,探讨总结社会责任信息披露存在的不足与问题,最后就企业社会责任信息披露中的应对策略进行分析与探讨,望能够引起同行人员的关注与重视.     

论企业社会责任及其信息披露

企业履行社会责任不仅体现了企业的一种商业道德,更体现了企业的社会价值。本文通过对企业社会责任及其信息披露意义的探讨,企业社会责任信息披露的问题及其原因的分析,提出了相关的思考和建议。     

国外公司社会责任报告主要模式述评

面对全球公司社会责任报告日益增多但又缺乏统一标准的情况，一些国际非政府组织开始着手建立统一的社会责任报告标准，形成了三种主要的报告模式：“全球报告行动”的G3报告框架、“国际社会责任”的SAS000标准，以及“社会和伦理责任协会”的AA1000系列。这三种模式在推动社会责任报告的共同目标下，既相互独立、各有侧重又相互联系、互为补充，同时也为认识我国公司社会责任报告的必要性、统一性和目的性提供了有益的启示。     

上市公司社会责任报告解读与完善建议

国内关于社会责任信息披露的研究主要以年报为主，本文以（2006年20份专门的社会责任报告为研究对象，对报告进行内容分析和整体质量解读。本文认为，社会责任报告是公司传递社会责任信息的有效途径，政策指引对相关披露具有良好的引导推动作用，并且公司之间形成了披露的示范效应；但也发现公司对社会责任理解存在偏差、披露缺乏中立性、形式重于实质等问题。本文最后提出了完善社会责任报告的建议与思考。     

Shareholder election of CSR committee members and its effects on CSR performance

We examine the election of directors to corporate social responsibility (CSR) committees and whether shareholder votes influence CSR committee effectiveness. Our study is motivated by the importance that shareholders place on CSR and the responsibilities of the board in overseeing a firm's CSR practices. We find that CSR committee members receive greater shareholder support than other directors. We further find that among CSR committee members, those who are more experienced and skilled receive greater shareholder support. Furthermore, when a firm's CSR performance is poorer (better), CSR committee members receive lower (greater) shareholder support compared with other directors. Finally, we find that through voting, shareholders can increase the efficacy of the CSR committee, leading to improvements in CSR committee structure and performance. Overall, our results suggest that shareholders value the services and expertise of CSR committee members and hold them accountable for CSR performance. Shareholder votes are also effective in enhancing CSR performance.     

Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate size, profit and industry segments can explain corporations' disclosure practices. The results from that predominantly North American and Australasian literature are largely inconclusive. This paper provides an extension of that literature by considering a more disaggregated specification of social and environmental disclosure and by employing a detailed time-series data set. By so doing, the paper tests two possible explanations for the inconclusiveness of prior research: namely that any relationships between corporate characteristics and disclosure are dependent upon the type of disclosure and that any such relationships are not stable through time. The results provide support for these explanations as sufficient, if not necessary, conditions for explaining the inconsistency in prior results.     

企业社会责任与债务违约风险——基于ISO26000社会责任指南的原则和实践的分析

基于 ISO26000社会责任指南的原则和实践经验,分析企业社会责任降低债务违约风险的内在机制及我国企业社会责任表现与其债务违约风险的关系。研究发现：社会责任表现较好的企业债务违约风险较低,因债务事项被提起仲裁和诉讼的可能性较小,企业积极承担社会责任可以促进债务契约的履行,降低债务违约风险。进一步分析发现,经营能力和信息质量在企业社会责任与债务违约风险的关系中发挥部分中介传导作用,而经营风险的中介效应不明显。     

Timeliness of Reporting and Earnings Information Transfers

This study examines earnings timeliness and its effect on earnings information transfers. Empirical analyses focus on a sample of approximately fifteen hundred earnings reports and nearly four thousand information transfers. The principal findings are: (1) earlier earnings releases yield negative information transfers, (2) earnings releases yield negative (nominal) information transfers to firms that previously (subsequently) release their earnings reports, and (3) earlier earnings releases yield negative information transfers to firms that have not yet disclosed earnings. These findings show that the timing of earnings reports has significant and far-reaching economic consequences.     

交易透明度与信息揭示制度：国际趋势与启示

由于经济文化环境、交易制度、市场结构，技术模式和投资者分布等方面的差异，不同交易所在交易信息揭示的种类，数量和程度方面有所区别。本文首先总结了采取指令驱动的主要交易所的交易信息揭示制度和市场透明度，在比基础上分析了交易所交易信息揭示制度变革与市场透明度的发展趋势．希望能对我国证券市场交易信息揭示制度的发展提供一点有益的借鉴和启示。     

The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China

We examine how mandatory disclosure of corporate social responsibility (CSR) impacts firm performance and social externalities. Our analysis exploits China's 2008 mandate requiring firms to disclose CSR activities, using a difference-in-differences design. Although the mandate does not require firms to spend on CSR, we find that mandatory CSR reporting firms experience a decrease in profitability subsequent to the mandate. In addition, the cities most impacted by the disclosure mandate experience a decrease in their industrial wastewater and SO₂ emission levels. These findings suggest that mandatory CSR disclosure alters firm behavior and generates positive externalities at the expense of shareholders.     

The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates

We investigate how the valence of corporate social responsibility (CSR) performance and the readability of CSR disclosure impact investors’ earnings estimates. Ninety-seven part-time MBA students participate in an experiment, in which we manipulate the valence of CSR performance (positive versus neutral) and the readability of CSR reports (high versus low), while holding financial information constant. Our findings reveal that investors make more positive earnings estimates when CSR performance is positive. The readability level of CSR reports also influences investors’ decision-making process. Moreover, by using an eye-tracking device, we are able to observe investors’ different reading behaviours upon the different levels of readability.