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企业的高速发展带动国家GDP的增长,我国也由此跃升世界经济总量第二名。虽然利润最大化是企业的根本目标,但企业在追逐利润最大化的过程中也造成了诸如环境污染、偷税漏税、伪劣产品等社会问题。社会作为企业成长的依托,使得企业在发展的同时相应也要承担相应的社会责任。社会责任信息披露作为对企业承担社会责任的陈述,是经济发展的必然要求。本文针对上市公司披露社会责任信息过程中存在的问题进行研究,并提出相关的对策与建议。
The rapid development of enterprises led to the growth of national GDP, which in turn led our country to jump to the second place in the world economy. Although profit maximization is the fundamental goal of an enterprise, enterprises also create social problems such as environmental pollution, tax evasion and tax evasion, fake and shoddy products in pursuit of profit maximization. Society as the basis for the growth of enterprises, making the development of enterprises at the same time also have to bear the corresponding social responsibility. Social responsibility disclosure as a statement of corporate social responsibility is a necessary requirement of economic development. This paper studies the problems existed in the disclosure of social responsibility information of listed companies, and puts forward relevant countermeasures and suggestions.