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利益相关者视角的我国上市公司社会责任信息披露问题研究 Title:AStudyontheDisclosureofCorporateSocialResponsibilityInformationfromthePerspectiveofStakeholdersinChineseListedCompanies Abstract: CorporateSocialResponsibility(CSR)hasbecomeanimportantaspectofcorporategovernanceworldwide.ThedisclosureofCSRinformationplaysacriticalroleinpromotingtransparency,accountability,andsustainablebusinesspractices.ThispaperaimstoanalyzetheissuesrelatedtothedisclosureofCSRinformationinChineselistedcompaniesfromtheperspectiveofstakeholders.Byexaminingtheperspectivesofvariousstakeholders,includinginvestors,employees,customers,communities,andthegovernment,thisstudyprovidesinsightsintothechallengesandopportunitiesforimprovingCSRdisclosureinChina.Additionally,thepapersuggestsstrategiesandrecommendationsforenhancingtheeffectivenessofCSRdisclosureinChineselistedcompanies. 1.Introduction -BackgroundandsignificanceofCSRinformationdisclosure -Objectiveandscopeofthestudy 2.LiteratureReview -TheconceptanddefinitionofCSR -TheimportanceofCSRinformationdisclosure -PreviousstudiesonCSRdisclosureinChineselistedcompanies 3.Methodology -Researchdesignandapproach -Datacollectionandanalysis 4.Stakeholders'PerspectivesonCSRInformationDisclosure -Investors:TheroleofCSRinformationininvestmentdecision-makingandriskassessment -Employees:TheimpactofCSRdisclosureonemployeesatisfactionandengagement -Customers:Consumers'growingdemandforsociallyresponsiblecompanies -Communities:TherelationshipbetweenCSRdisclosureandcommunitydevelopment -Government:TheregulatoryframeworkandenforcementofCSRdisclosurerequirements 5.ChallengesofCSRInformationDisclosureinChineseListedCompanies -Lackofstandardizedreportingguidelinesandtransparency -LimitedawarenessandunderstandingofCSRamongcompanies -Weakincentivesandpenaltiesfornon-compliance -Communicationandlanguagebarriersbetweencompaniesandstakeholders 6.OpportunitiesforImprovingCSRInformationDisclosure -Enhancingcorporategovernancepractices -Encouragingindustry-widecollaborationandinformationsharing -Strength