上市公司柱会责任报告及具比较分析
Social responsibility report of listed companies and the comparative analysis : Taking companies in the papermaking industry as example
- 실천경영학회
- 실천경영연구
- 實踐經營硏究 第5卷 第1號 (通卷 5號)
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2010.12101 - 110 (10 pages)
- 5
By the disclosure situation analysis of the of listed companies in the papermaking industry and the report comparison among four companies, it has been shown that the listed companies have disclosed the details according to the content framework of social responsibility report set by Shenzhen and Shanghai stock exchanges, but the report quality is poor. Because the social responsibility report system of listed companies was just initialized, it should be mandatory that all the enterprises need to prepare reports in the future. on the other hand, the report quality should be improved on the authenticity, the pertinence and the integrity, and also be strengthened on the binding and validity.
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