【摘要】 对我国化工行业2008—2017年度企业社会责任信息披露的发展情况和披露内容进行评价和分析,有助于优化我国化工企业社会责任信息披露的质量,促进化工企业更好地履行社会和环境方面的责任,实现可持续发展。更多还原

【Abstract】 The release of an independent social responsibility report is an effective way for companies to disclose their social responsibilities and an important way for companies to improve their environmental friendliness performance.In China,the corporate social responsibility reports are released mainly by the publicly-listed companies. But only 59 publicly-listed chemical companies disclosed their social responsibility reports in 2017,accounting for 19. 2% of all publicly-listed chemical companies.Studying and evaluating the situation and contents of the social responsibility reports disclosed by the publicly-listed chemical companies in 2008—2017 is beneficial to optimize the quality of information disclosure in China’s chemical companies,promote chemical companies to fulfill their social and environmental responsibilities,and achieve sustainable development.更多还原