摘要
上市公司自身社会责任的承担对中国企业社会责任履行状况的整体改观具有重要的示范作用。证券市场为上市公司社会责任的实现提供了特殊的环境,上市公司社会责任的实现机制具有一定的特殊性。社会责任信息披露制度是上市公司社会责任外部实现机制的核心,"董事会负责,管理层决策"模式是上市公司履行社会责任的一种可行的内在机制,"绿色证券"制度是上市公司履行社会责任的突破口。目前,我国应通过上市公司社会责任信息披露制度的完善,构建上市公司社会责任的外部实现机制;通过上市公司治理结构的改革,构建我国上市公司社会责任的内部实现机制;通过绿色证券制度的完善,推动上市公司履行环保领域的社会责任。
Listed companies implementing their social responsibility have an important demonstration effect to change the whole appearance of the Chinese corporate social responsibility. The securities market provides special environment for implementation of listed companies social responsibility, so their realization mechanism is special. The institution of information disclosure in corporate social responsibility is the core of the exterior mechanism of listed companies＇ social responsibility, and the mode of the board of directors presiding over and the senior management persons deciding is a feasible interior mechanism, and the green securities system is the break through. At present, we should perfect our institution of information disclosure to construct the exterior mechanism of listed companies＇ social responsibility, and reform listed companies＇ governance structure to set up its interior mechanism, and perfect green securities system to drive the listed corporation to assuming the social responsibility in the field of environment protection.
出处
《西安财经学院学报》
CSSCI
2013年第1期45-51,共7页
Journal of Xi’an University of Finance & Economics
关键词
上市公司
社会责任
绿色证券
listed corporate
social responsibility
the green securities system
