摘要
在当前社会各方普遍重视企业是否披露社会责任报告的形势下,报告的质量和价值问题更需要被批判性地予以审视。本文以我国2006-2014间连续披露社会责任报告的企业报告为分析样本,分析了实质性议题的识别在企业社会责任报告中的应用状况,发现披露实质性议题的识别过程正在逐渐成为企业社会责任报告的新内容,但企业对实质性议题识别过程的披露比例较低,实质性议题的识别程度因公司不同而有较大差异,识别工作流程具有趋同性。
With the increasing attention of whether company has issued CSR report,the quality and value of the reports need to be examined critically. The paper chooses the CSR reports which has been issued continuously by companies from 2006 to 2014 to analyze the core CSR topic identification process in the report. The paper has finds out that disclosing core CSR topic is a new trend in CSR report,but only a few companies choose to disclose. In addition,there are big differences in core CSR topics identification process among companies and the process has a tendency of convergence.
出处
《财会通讯（上）》
北大核心
2017年第4期15-18,共4页
Communication of Finance and Accounting
基金
国家社会科学基金项目"社会责任信息披露动因及效率研究"(项目编号:13BJY016)
湖北循环经济发展研究中心基金项目"企业社会责任信息披露市场反应研究"阶段性研究成果
