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摘要自20 世纪70 年代末期以来，伴随着改革开放步伐的不断加快，我国的社会经济、科技、技术都得到了高速发展。但同时，现代工业社会的快速发展加剧了自然资源的消耗，环境污染问题也日趋恶化，严重影响了人类赖以生存的社会环境，阻碍了社会经济的快速发展。并且报纸、电台、网站等媒体也开始关注企业的社会责任问题。因此越来越多的企业开始注重企业社会责任信息的披露。但是由于制度不完善，社会监督力不够，只有已经处于行业领先地位的企业才会进行较为详细的社会责任信息披露，而大部分中小型企业披露较为简略或不披露，在企业社会责任负面信息披露中尤其明显。
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针对这一现象，本文选择了2011最具价值品牌500强中的上市公司的独立社会报告和年报，从中分析了同一行业和不同行业内企业社会责任负面信息的披露水平和影响因素。并且采用问卷调查的方法，对比分析了企业社会责任正反方面信息对潜在利益相关者的购买意向、求职意向、投资意向的不同影响。在对我国上市公司社会责任正面和负面信息披露的现状评价、解析的基础上，提出了相关的对策和建议。9734
关键词 企业社会责任 正面信息披露 负面信息披露 潜在利益相关者 成本
毕 业 论 文 外 文 摘 要
Title Analysis of positive and negative corporate social responsibility disclosures
Abstract
Since the late 70s of 20th century, with the accelerating pace of reform and opening up, China has made rapid development in many aspects, such as economy, science and technology. But at the same time, the rapid development of modern industrial society has increased the consumption of natural resources and has made the environmental pollution get worse, which seriously affect the social environment of human life and hinder the rapid development of society and economy. And the newspaper, radio, websites and other media also begin to pay close attention to corporate social responsibility. So more and more enterprises begin to pay attention to disclosure the information of Corporate social responsibility. But because the system is not perfect, the social supervision is not enough, only has a leading position in the industry enterprises can make detailed disclosure of social responsibility information disclosure, but most small and medium enterprises is simple or not to disclose, in corporate social responsibility information disclosure is particularly apparent in the negative.
In response to this phenomenon, this paper selected 2011most valuable brands in the top 500listed companies independent social report and annual report, from analysis of the same industry and different industries corporate social responsibility information disclosure level and influencing factors. And using the method of questionnaire survey, comparative analysis of the positive and negative aspects of corporate social responsibility information on potential stakeholders' purchase intention, job search intention, the intention of investment effect. In our country's listed company social responsibility information disclosure of positive and negative evaluation, based on the analysis, proposed the related countermeasure and the suggestion.
Keywords CSR Positive information disclosure Negative information disclosure Potential stakeholders Cost
目录
1 绪论 1
1.1 研究背景 1
1.2 研究意义 2
2 相关概念和理论 3