共查询到19条相似文献，搜索用时 31 毫秒
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本文认为,企业编制社会责任报告,首先要明确编制报告的主体、目的、时间范围、标准、具体内容,经历准备与组织、撰写、发布与传播、信息反馈四个阶段,在编制报告时要避免认识上、内容上和形式上的误区。 相似文献
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“十二五”规划的出台预示着社会责任会计在我国迎来又一次发展机遇,但现阶段我国企业社会责任报告无论在编制标准、编制方法、内客、与利益相关方的沟通,还是在评价方式方面都存在一定的问题。本文将重点分析这些问题,并结合“十二五”规划的要求,为企业社会责任报告质量的提高提出一些建议。 相似文献
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十二五规划的出台预示着社会责任会计在我国迎来又一次发展机遇,但现阶段我国企业社会责任报告无论在编制标准、编制方法、内容、与利益相关方的沟通,还是在评价方式方面都存在一定的问题。本文将重点分析这些问题,并结合十二五规划的要求,为企业社会责任报告质量的提高提出一些建议。 相似文献
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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。 相似文献
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本文基于贯彻新发展理念、构建和谐社会的时代背景,以2019-2021年我国企业社会责任报告的经验数据为依据,从企业社会责任报告的报告结构、报告可读性以及报告可靠性三个维度对企业印象管理动因与手段进行现状剖析和问题揭示,并据此找出我国企业社会责任报告印象管理的成因,进而提出,要降低我国企业社会责任报告印象管理操控空间,须完善编制制度,加强监管与反馈机制,提高企业管理层社会责任意识。 相似文献
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我国企业社会责任信息披露问题的探讨 总被引：1，自引：0，他引：1
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。 相似文献
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李长熙 《内蒙古财经学院学报》2014,(5):104-112
通过分析国内上市公司2012年发布的社会责任报告与公司社会绩效的相关性来揭示社会责任报告反映信息的有效性,从而考察上市公司社会责任报告的质量水平。实证结果表明：上市公司社会责任报告与社会绩效之间存在显著关系,但社会绩效变量对社会责任报告水平解释能力较弱,表明上市公司社会责任报告存在一定的虚构内容。政府部门应加强监管,使企业社会责任行为落到实处。为认识我国上市公司履行社会责任提供了新的视角和经验证据,对于促进上市公司提高社会责任信息披露水平、积极履行社会责任具有现实意义。 相似文献
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Engaging in social responsibility practices is currently being viewed as essential to Islamic organizations. The potential of using waqf as a source of funding for such practices has not been vastly explored. The aim of this study is to provide evidence of the current corporate social responsibility (CSR) practices of Islamic financial institutions (IFIs) and to examine the viability of using waqf for the purpose of CSR.Content analyses of the annual and sustainability reports of twenty-four (24) IFIs in Malaysia for a four (4) year period from 2010 to 2013 were undertaken to provide insights on their current CSR practices. The CSR disclosure items were categorized into vital and recommended items, where the vital elements denote key activities that are essential and are to be undertaken while the recommended items refer to discretionary activities that may be carried out. Semi-structured interviews with three (3) Waqf experts were also carried out to draw their opinions about waqf.The results of the study revealed that for the vital items, the IFIs in Malaysia were focusing their CSR practices on the workplace while for the recommended items the focus was on community issues. Corporate waqf is viewed as a viable alternative that organizations can use to help address social issues of the community. However, there are critical issues that needed to be dealt with to transformed waqf practices in the country. 相似文献
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《Journal of Contemporary Accounting and Economics》2022,18(2):100317
This study examines whether corporate social responsibility (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services. 相似文献
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This study outlines and tests two corporate social responsibility (CSR) views of dividends. The first view argues that firms are likely to pay fewer dividends because CSR activities lower the cost of equity, encouraging firms to invest or hoard cash rather than to pay dividends. The second view suggests that CSR activities are positive NPV projects that increases earnings and hence dividend payouts. The first (second) view predicts that firms with a stronger involvement in CSR activities should be associated with a lower (higher) dividend payouts. The finding supports the second view and is robust. 相似文献
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《Journal of Financial Economics》2014,111(1):158-180
Using the firm-level corporate social responsibility (CSR) ratings of Kinder, Lydenberg, Domini, we find that firms score higher on CSR when they have Democratic rather than Republican founders, CEOs, and directors, and when they are headquartered in Democratic rather than Republican-leaning states. Democratic-leaning firms spend $20 million more on CSR than Republican-leaning firms ($80 million more within the sample of S&P 500 firms), or roughly 10% of net income. We find no evidence that firms recover these expenditures through increased sales. Indeed, increases in firm CSR ratings are associated with negative future stock returns and declines in firm ROA, suggesting that any benefits to stakeholders from social responsibility come at the direct expense of firm value. 相似文献
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Ahmed Al‐Hadi Bikram Chatterjee Ali Yaftian Grantley Taylor Mostafa Monzur Hasan 《Accounting & Finance》2019,59(2):961-989
This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally the moderating impact of firm life cycle stages on that association. Based on a sample of 651 publicly listed Australian firm‐years’ data covering the 2007–2013 period, our regression results show that positive CSR activity significantly reduces financial distress of the firm. In addition, the negative association between positive CSR performance and financial distress is more pronounced for firms in mature life cycle stages. Our results are robust to alternative proxy measures of financial distress, CSR performance and life cycle stages. 相似文献
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Andres Guiral Doocheol Moon Hyunjung Choi 《Asia-Pacific Journal of Financial Studies》2014,43(4):530-555
In contrast to the extensive archival research on the relationship between corporate social performance and financial performance, behavioral studies are scarce. We explore whether excellence in corporate social performance affects investors' judgments of financial assessments (i.e., future profitability, liquidity, and financial risk) and credibility of management's forecasts. We define “excellence in corporate social performance” as the case of a firm simultaneously showing high and stable social performance and being provided with professional assurance on social activity reporting. We design a 2 × 2 experimental design with two control groups by manipulating corporate social performance (high versus low) and assurance (present versus absent), in which investors are asked to provide their judgments on the financial status of the firm. Our results indicate that corporate social performance excellence has an impact on both investors' financial assessments and their reliance on management‐forecasted information. Additional analysis shows that corporate social performance excellence is perceived as having a significantly higher impact on investors' financial assessments and their credibility of managers' forecasts in comparison with temporary corporate social performance. Therefore, we find support for the argument that only the combination of superior and stable corporate social performance and reliable corporate social responsibility disclosure pays off. 相似文献
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Monika Kansal Mahesh Joshi Gurdip Singh Batra 《Advances in accounting, incorporating advances in international accounting》2014
Over the last few decades, a number of studies, mostly in the western countries, have investigated the nature and frequency of corporate social responsibility disclosures, their patterns and trends, and their general relationships with corporate size and profitability. This study seeks to extend the knowledge regarding the relationship between a number of financial and non-financial corporate characteristics and the level of social responsibility disclosures based on an extensive sample of top Indian companies. Corporate size and industry category are found to correlate with the corporate social disclosures of the companies and the corporate reputation as recognised through awards and social ratings has also been observed to be a significant factor that influences the social disclosures made by the Indian companies. 相似文献
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《Journal of Accounting and Public Policy》2021,40(6):106877
We investigate the corporate social responsibility (CSR) performance of firms with a dual-class share structure. Dual-class firms, which represent a fast-growing segment of the U.S. capital market, violate the \"one share, one vote\" principle by giving corporate insiders control in excess of their economic interest in the firm. We observe a negative association of excess insider control and firms’ CSR performance, primarily with respect to the community- and employee-related dimensions of CSR. Extended analyses reveal that this negative association is mitigated by high financial resource availability. Consistent with a trade-off between corporate spending on CSR or on benefits for insiders, we also observe a negative association between CSR performance and executive pay in dual-class firms. Taken together, these extended analyses are consistent with self-interested behavior of entrenched insiders who, unless resources are abundant, appear to reduce CSR activities to maintain resources available for their personal benefit. While the exposure to risks engendered by a dual-class equity structure may be reflected in the share price, our findings draw attention to an externality: diminished CSR performance affects not just shareholders, but all stakeholders. 相似文献