包装印刷上市公司社会责任信息披露评价研究
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国家社会科学基金资助项目(19BJY082);湖南省社会科学基金资助项目(16JD17);湖南工业大学研究生 科研创新基金资助项目(CX2014);湖南省社会科学评审委员会课题重点项目(XSP20ZDI014)


Social Responsibility Information Disclosure Evaluation of Packaging and Printing Listed Companies
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    摘要:

    包装印刷产业作为一个 依靠自然资源供应、生产技术革新实现迅猛发展的产业,在贡献税收、提供就业岗位、实现经济增长方面发挥着积极作用,同时其生产活动也对所在地区的空气质量、水环境造成了影响,因此包装印刷企业有效披露其社会责任具有现实意义。以我国包印行业上市公司作为研究样本,构建涵盖披露结构、责任管理、市场管理、环境管理、社会管理5个披露层次的评价体系,使用密切值法和障碍因子模型对2015—2019年包印行业上市公司企业社会责任信息披露情况进行评价,进而发现行业内存在的问题。研究表明:单个公司的披露得分具有相对稳定性,主要障碍因子为责任管理、市场管理、环境管理,上市公司应当在管理无形资产和引入第三方审计方面加大力度。

    Abstract:

    As an industry relying on the supply of natural resources and the innovation of production technology to achieve rapid development, the packaging and printing industry plays an active role in contributing tax revenue, providing jobs, and achieving economic growth , while it caused damage to air quality and water environment in areas as well. Therefore, the effective disclosure of the social responsibilities is more realistic. Taking the listed companies in packaging and printing industry in our country as the research sample, constructing disclosure levels and specific indicators is evaluated covering the five aspects of disclosure structure, responsibility management, market management, environmental management, and social management, and using osculating value method and barrier factor methods to influence the packaging and printing industry society in 2015—2019 responsibility disclosure, and then problems existing in the industry are discovered. Research shows that the disclosure score of a single company is relatively stable. The main obstacle factors are responsibility management, market management, and environmental management. Listed companies should increase their efforts in intangible asset management and the introduction of third-party audits.

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杨 洁,陈媛媛,王梦翔,王 坤.包装印刷上市公司社会责任信息披露评价研究[J].包装学报,2021,13(2):89-96.

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  • 收稿日期:2021-02-07
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  • 在线发布日期: 2021-06-24
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