摘要
基于大数据阐述制度、技术与管理层面对企业社会责任信息披露的影响,分析大数据时代企业社会责任信息披露方式的多样性、内容的整合性和结果的可追溯性,以2007—2018年A股上市公司为样本,从大数据视域剖析上市公司信息披露存在的意愿不足、内容不全和可靠性弱的现状,提出借助大数据技术创新企业社会责任信息的传递机制、监管机制和共享服务等策略。
Based on big data,the impact of system,technology and management on corporate social responsibility information disclosure was expounded,and the diversity of corporate social responsibility information disclosure,integration of content and traceability of results in the era of big data were analyzed.A-share listed companies from 2007 to 2018 taken as samples,the status quo of insufficient willingness,incomplete content and weak reliability of information disclosure of listed companies from the perspective of big data were analyzed,and strategies such as innovating transmission mechanism,supervision mechanism and sharing service of corporate social responsibility information with big data technology were put forward.
作者
颜剩勇
王典
YAN Shengyong;WANG Dian(School of Business,Hunan University of Science and Technology,Xiangtan 411201,China)
出处
《邵阳学院学报（自然科学版）》
2021年第2期75-84,共10页
Journal of Shaoyang University：Natural Science Edition
基金
2020年度湖南省哲学社会科学基金项目(20JD031)。
关键词
大数据
社会责任信息披露
创新
big data
social responsibility information disclosure
innovation
