企业社会责任话题一直都是社会公众关注的热点话题,而企业社会责任报告是企业社会责任履行情况的反映。本文以2011年我国上市公司发布的560份社会责任报告为分析对象,在进行了相关理论论述之后,对这560份社会责任报告从行业分布、区域分布、报告格式等维度进行特征分析,并在此基础上,采用国际流行的信息挖掘法,构建社会责任报告的指标体系,对社会责任报告的信息披露情况进行特征分析,期望能够对规范企业社会责任信息的披露起到积极的作用。
The topic of corporate social responsibility has always been a hot topic of public concern, and CSR report is the reflection of the fulfillment of corporate social responsibility. This paper use 560 Social Responsibility Report that released by China's listed companies in 2011 as analyze objects. After related theoretical discussion, this paper will analyze characteristics of the 560 Social Responsibility Report from industry distribution, regional distribution, reporting formats dimensions, and on this basis, adopting data mining methods which is popular internationally to construction of Index System of Social Responsibili- ty Report. At last, this paper analysis the feature of information disclosure, expecting to be able to play a positive role in the regulation of the information disclosure of corporate social responsibility.