创业板上市公司社会责任信息披露-研究

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1、ABSTRACTABSTRACT：GEMcompanieshavedisclosed40socialresponsibilityreportsfromOctober．2009toApril30，2012TheseconapanicstrytocxpresstheirdetcrminatfuntoundertaketheirsocialresponsibilitythroughsocialresponsibilityreportsIIowcver-，thereisnoregulationorguidelinetowar

2、dGEMcompaniessocialresponsibilityinformationatpresentGEMcompanies’socialresponsibilityreportshadalotofproblemsIthasahugevaluetomakearesearchaboutthediscfusurcsituation，thefufluenccfactors，thestandardguidanceofGEMcompaniessocialresponsibilityInformatlonThispaper

3、studiesGEMcompanies’socialresponsibilityinformationdisclosuresituation，influencefactorsbasedontheGEMcompanies’socialresponsibilityreportsandconstructsasuitablesocialresponsibilityinformationdisclosuresystemforGEMcompaniesFirstofall，lhispapermakeastudyofpastacad

4、emicresearchofscholarsthroughstandardrcsearcb，summarizestheinfluencefactorsofsocialresponsibilityinformationdisclosureThroughthewholesampledescriptivestatistics-thispaperfindsthatatpresent，thereisafewofGEMcompaniesdeliveredtheirsocialresponsibilityreports。andth

5、ereportswereuniformMostofthereportswerefullofwordsandhadlessdataOurcountry’sGEMcompanieslsocialresponsibilityreportsarestillattheprimarystageThroughempiricalresearch，thispaperfindsoutthemaininfluencefactorsofGEMcompanieslsocialresponsibilityinformationdisclosur

6、elevelwhichisdifferentfromtheMainboardcompanies’ThecompanyscaleandtheshareratioofthelargestshareholderarethemaininfluencefactorsofGEMcompanies’socialresponsibilityinformationdisclosurelevelFromtheangleofstakeholder-thispaperfindthatstakeholdersmakeapressureoilG

7、EMcompanies’socialrcsponsibilityinformationdisclosurethoughempiricalresearchThispaperconsiderstheindependentreportissuitableforGEMcompaniesthroughin

8、auseGEMcompanieshavelessavailableresourceandcaHprovidelessdatastatistics，theyonlyneedtodisclosesocialresponsibilityinformationbasedonfinancialstatementsandavailableinformati