摘要
在企业社会责任的推进和发展过程中,境外交易所通过发布企业社会责任指南及报告要求,直接或间接发布企业社会责任指数,以及建立"精英板块"提升溢价等途径,开展了卓有成效的工作。但是,其中揭示出的问题也值得思考,如公司化交易所能否中立行使监管者职责,企业上市地具有可替代性,以及企业社会责任报告质量受质疑等。综观我国企业社会责任的开展情况及其问题,在借鉴境外经验的基础上,本文就推进企业社会责任披露、企业社会责任投资,以及形成各方协同努力的社会责任运作体系等方面提出政策建议。
During the process of pushing and developing the corporate social responsibility（CSR）,foreign stock exchanges have been doing effective work,such as issuing CSR guidelines and report demand,issuing CSR indexes directly or indirectly,and establishing elite board to enhance premium,etc..However,problems exposed also need to be thought over.For example,whether stock exchanges which are corporations themselves can discharge of duty independently,companies＇ listing places are exchangeable,and the quality of CSR report is doubtful,etc..Based on the experience overseas stated above,the paper analyzed the development and problems in China on the whole,and provided advises to promote CSR disclosure and CSR investment,in order to form the CSR function system through working together.
出处
《证券市场导报》
CSSCI
北大核心
2011年第6期14-21,共8页
Securities Market Herald
关键词
企业社会责任
企业社会责任报告
交易所监管
corporate social responsibility（CSR）
CSR report
stock exchange regulation
