随着我国改革开放的不断深入，我国经济有着日新月异的变化。但是与此同时，我国社会责任信息披露相对滞后，给经济和社会发展造成了一定的影响和阻碍。
2008年9月，三鹿“三聚氰胺”丑闻爆发，该事件极大地打击了投资者对乳品上市公司的信心，导致乳制品类上市公司股价暴跌。接二连三的问题暴露出我国企业的社会责任信息披露存在着不足,提高上市公司社会责任披露水平显得刻不容缓。
本文以在上海证券交易所上市的食品、饮料行业上市公司为样本，观察了其社会责任信息披露情况且发现了一些问题。本文接着对影响企业社会责任信息披露的因素做了总结并在借鉴欧美发达国家在这一领域的成功经验的基础上对改善我国上市公司社会责任信息披露提出了几点对策。
关键词：上市公司，社会责任，信息披露
ABSTRACT
As the development of the Opening and Reforming of China, the economy in China is changing with each passing day. At the same time, however, the information disclosure of the Corporate Social Responsibility （CSR）is comparatively lag behind. The SanLu scandal was made public in 2008, and that shock the confidence of those investors. The stock price of diary-product listed companies felled rapidly. Those questions show the shortage of the information disclosure of CSR of our corporations and solving them is very urgent.
This paper chose the Food & Drink companies listed in the Shanghai Stock Exchange as the sample. The paper looked into them and finds out some problems. After that, the paper concluded the factors that influence the disclosures. It also showed the development and success of European centuries and the United States in this area. At last, the paper made several suggestions on the information disclosure of CSR.
Key Words：listed companies，Corporate Social Responsibility，information disclosure
目 录
摘要（本论文范文的论文综述）…………………………………………………………………………… 2
ABSTRACT…………………………………………………………………… 3
引言…………………………………………………………………………… 4
1 上市公司社会责任信息披露概述………………………………………… 4
1.1 社会责任及其信息披露的涵义…………………………………… 4
1.2 国内文献综述……………………………………………………… 5
1.3 国外社会责任披露现状…………………………………………… 6
2 影响社会责任信息披露的因素…………………………………………… 7
2.1 企业动因…………………………………………………………… 7
2.2 证券市场发育程度………………………………………………… 9
3 上市公司社会责任披露现状的实证研究………………………………… 10
3.1 样本选取…………………………………………………………… 10
3.2 样本分析…………………………………………………………… 11
3.2.1 披露方式………………………………………………………… 11
3.2.2 披露内容及详细程度…………………………………………… 11
3.2.3 披露的连续性…………………………………………………… 14
3.3 样本分析结论……………………………………………………… 15
4 对我国上市公司信息披露的建议………………………………………… 15
5 结论………………………………………………………………………… 18
参考文献……………………………………………………………………… 19
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
