CAJ | 학술논문

以浙江省上市公司为样本，对2010-2012年间公开发布的109份社会责任报告从两个层次八个角度进行统计分析。结果显示：（1）发布数量逐年上升，自愿发布意愿增强。（2）披露内容不全面，环境类和员工类信息披露较多，社区类、消费者类定量信息披露较少。关键绩效指标中公益捐赠和环保投入数据较为缺乏。大多数公司缺少编制依据和指标索引。（3）披露水平低于全国平均水平。金融保险业分数最高，房地产业分数最低。自愿发布报告的质量明显高于强制发布的。报告经过第三方审验的比例极低。文章最后从地方政府、证监会和社会中介层面提出了加强企业社会责任履行与披露的对策建议。
이절강성상시공사위양본，대2010-2012년간공개발포적109빈사회책임보고종량개층차팔개각도진행통계분석。결과현시：（1）발포수량축년상승，자원발포의원증강。（2）피로내용불전면，배경류화원공류신식피로교다，사구류、소비자류정량신식피로교소。관건적효지표중공익연증화배보투입수거교위결핍。대다수공사결소편제의거화지표색인。（3）피로수평저우전국평균수평。금융보험업분수최고，방지산업분수최저。자원발포보고적질량명현고우강제발포적。보고경과제삼방심험적비례겁저。문장최후종지방정부、증감회화사회중개층면제출료가강기업사회책임리행여피로적대책건의。
Taking listed companies in Zhejiang Province as samples , a statistical analysis has been conducted at two lev-els and in eight aspects on 109 social responsibility reports issued in 2010-2012.The results indicate that:(1) the number of the reports has been increasing every year and the willingness to issue the reports has been enhanced .(2) The disclosure is not complete in content , covering mostly information concerning environment and employees and little quantitative information about community and customers .There is lack of data about public donation and environmental protection investment in the key performance indicators .Most companies have no compilation basis or indicator index .( 3 ) The disclosure level is lower than the country's average.The finance and insurance industries score the highest while the real estate industry scores the low -est.Reports issued voluntarily are better in quality than those issued at request .The proportion of reports that have been ex-amined by a third party is extremely low .In the end, the paper brings forward suggestions to facilitate the fulfillment and dis-closure of corporate social responsibility at the levels of local government , China Securities Regulatory Commission and inter-mediaries.