社会工作与管理 ›› 2012, Vol. 12 ›› Issue (2): 39-44.

• 经济与管理 • 上一篇    下一篇

珠江三角洲典型企业社会责任信息披露与社会责任偏好特征

唐更华,龙汝辉,黄翠珊   

  1. 广东工业大学经济与贸易学院,广东 广州,510520
  • 收稿日期:2011-10-31 出版日期:2012-03-15 发布日期:2012-03-15
  • 作者简介:唐更华(1966),男,汉族,教授,经济学博士; 主要研究方向:企业制度与商业伦理。
  • 基金资助:

    广东省哲学社会科学“十一五”规划项目“企业社会责任发生机制与策略研究”(07003);合生珠江大学生创新性实验项目“珠江三角洲房地产企业社会责任信息披露特征与改进对策”(20110609)。

Corporate Social Responsibility Information Disclosure of Typical Corporations in the Pearl River Delta and Their  Social Responsibility Preferences

TANG Genghua, LONG Ruhui, HUANG Cuishan   

  1. School of Economics and Commerce, Guangdong University of Technology, Guangzhou, Guangdong 510520, P.R. China
  • Received:2011-10-31 Online:2012-03-15 Published:2012-03-15

摘要: 文章使用内容分析法研究珠江三角洲典型企业的社会责任信息披露与社会责任偏好特征。研究发现,珠江三角洲企业利用互联网披露社会责任信息的意识不够强,所披露的社会责任信息过于简略;珠江三角洲企业普遍重视“环境保护”、“雇员权益”和“社区参与”三种社会责任,尤其重视“雇员权益”责任;外部压力(公共管理部门、非政府组织以及企业员工施压等)在推动珠江三角洲典型企业承担社会责任过程中发挥主导作用。

关键词: 企业社会责任, 信息披露, 社会责任偏好

Abstract: By means of content analysis, the paper studies the corporate social responsibility information disclosure of typical corporations in the Pearl River Delta and their social responsibility preferences. The results are as follows: typical corporations in the Pearl River Delta lack the strong sense of disclosing social responsibility information via the internet and the disclosed information is relatively simple; typical corporations in this area generally pay more attention to environment protection, employee rights and benefits, and community participation, esp. responsibility for employee rights and benefits; corporations are forced to take social responsibility mainly by exterior pressures like public administrations, nongovernment organizations and employees.

Key words: corporate social responsibility, information disclosure, social responsibility preference

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