The Current Situation and Countermeasures of Social Responsibility Information Disclosure in Private Enterprises——Based on Data of Private Listed Companies
The Current Situation and Countermeasures of Social Responsibility Information Disclosure in Private Enterprises——Based on Data of Private Listed Companies
Taking the social responsibility reports disclosed by private listed companies in China from 2011 to 2021 as the re-search object,the study has found that the quantity and quality of social responsibility reports of private listed companies in China have improved to a certain extent.However,there are significant industrial and regional differences in the disclosure level of corpo-rate social responsibility reports;more positive information is disclosed,while less negative information is disclosed;the overall lev-el of information disclosure quality is still relatively low.Therefore,efforts should be made to enhance corporate social responsibili-ty awareness,improve relevant laws and regulations,strengthen the supervision and evaluation mechanism of social responsibility in-formation disclosure,attach importance to the role of local governments in promoting social responsibility disclosure,and promote the construction of environmental,social,and corporate governance information disclosure,gradually achieving the goal of improv-ing the quantity and quality of corporate social responsibility information disclosure.
关键词
企业社会责任/信息披露/民营企业/利益相关者
Key words
corporate social responsibility/information disclosure/private enterprise/stakeholder
万方数据