随着人们对企业社会责任的认识的深入,越来越多的企业开始转变发展战略,回应现实需求,践行社会责任。而企业社会责任的信息披露,对于社会了解和监督企业履行社会责任,对于企业总结检讨履责情况并不断改进,具有明显和重要的意义。为此,企业社会责任报告制度已在我国建立并开始实践,300多家上市公司根据证券交易所要 With the deepening of people’s understanding of corporate social responsibility, more and more companies have begun to change their development strategies, respond to actual needs, and practice social responsibility. The disclosure of corporate social responsibility information has obvious and important significance for the society to understand and supervise the fulfillment of corporate social responsibilities by reviewing and reviewing the company’s performance and continuous improvement. To this end, the corporate social responsibility reporting system has been established and practiced in China. More than 300 listed companies are required to