科技和产业
科技和產業
과기화산업
SCIENCE TECHNOLOGY AND INDUSTRIAL
2010年
10期
116~119
,共null页
社会责任报告 质量评价 上市公司
社會責任報告 質量評價 上市公司
사회책임보고 질량평개 상시공사
social responsibility report; quality evaluation; listed company
上市公司的社会责任报告其实是一种非财务信息,其质量高低也会影响利益相关者的决策。本文参照会计信息质量的八大要求和全球报告倡议组织的《可持续发展报告指南》评价公司社会责任报告质量的六大原则,以湖南省A股上市公司为样本,从中肯性、可比性、准确性、时效性、清晰性及可靠性方面评价我国上市公司社会责任报告质量。
上市公司的社會責任報告其實是一種非財務信息,其質量高低也會影響利益相關者的決策。本文參照會計信息質量的八大要求和全毬報告倡議組織的《可持續髮展報告指南》評價公司社會責任報告質量的六大原則,以湖南省A股上市公司為樣本,從中肯性、可比性、準確性、時效性、清晰性及可靠性方麵評價我國上市公司社會責任報告質量。
상시공사적사회책임보고기실시일충비재무신식,기질량고저야회영향이익상관자적결책。본문삼조회계신식질량적팔대요구화전구보고창의조직적《가지속발전보고지남》평개공사사회책임보고질량적륙대원칙,이호남성A고상시공사위양본,종중긍성、가비성、준학성、시효성、청석성급가고성방면평개아국상시공사사회책임보고질량。
Social responsibility report of listed companies is kind of non-financial information in nature and relative user＇s decisions will also be affected by its quality.This article refers to eight requests of quality of accounting information and six principles of Sustainability Reporting Guidelines issued by Global Reporting Initiative Organization.It choose an A stock market listed company located in Hunan province as sample to evaluate countrywide listed companies social responsibility reports in angles of neutrality,comparability,accuracy,timeliness,clarity and reliability.
