摘要
摘
要
当前，履行社会责任、实现企业社会价值是企业可持续发展的一个重要导向，
及时主动的对企业社会责任履行情况进行披露能倒逼企业更加主动的重视和承
担社会责任。因此，对房地产企业社会责任信息披露质量的研究，可以加强对房
地产企业行为约束和规范，促进其注重披露质量。本文以房地产企业社会责任信
息披露质量为研究对象，利用数据和资料对房地产行业社会责任信息披露质量现
状进行整体把握，并选择华润置地为例进行深入分析，来探索房地产行业提高社
会责任信息披露质量路径。
本文首先对社会责任信息有关文献进行梳理，界定有关概念的范围，为全文
提供充分理论依据，明确研究的思路和主线；其次，从 2020年房地产行业 100
强中选取前33家房地产企业作为研究样本，对其社会责任信息披露质量进行深
入分析，发现房地产行业社会责任信息披露存在一系列问题，比如说自主披露意
识不足、披露模式和标准不统一、量化指标和负面信息披露不足、缺乏第三方评
价以及政府监管缺失等问题，把握行业的整体层面状况；接着，运用有关理论，
结合国家关于社会责任信息披露的政策文件以及房地产行业特征，从信息质量特
征、社会责任内容两个角度来深入分析房地产行业社会责任信息披露的评价维度；
然后，选择华润置地作为个例进行分析，分析评价总结其社会责任信息披露中的
不足之处和可借鉴之处；最后，通过以上分析得出的结论和总结的问题，以企业、
政府和社会为视角，从这三个角度提出相关建议对策，以提高房地产企业的社会
信息披露质量。
本文借鉴 GRI等标准从相关性等 7个信息质量特征，以利益相关者理论为
基础，分别从股东、客户、环境、政府、合作伙伴、社区、安全生产等角度，构
建了相对全面的房地产企业社会责任信息披露质量评价体系，为丰富该行业相关
研究开展了积极探索。
关键词：房地产企业；社会责任；信息披露质量
I

Abstract
Abstract
Today, fulfilling corporate social responsibility and realizing corporate social
value is an important direction for the sustainable development of a company. By
disclosing the performance of corporate social responsibility in a timely and proactive
manner, companies can pay more attention to and undertake corporate social
responsibility. Therefore, research on the quality of corporate social responsibility
disclosure can strengthen the restraint and standardization of real estate companies'
behavior and promote their focus on the quality of disclosure. In this paper, we will
investigate the quality of social responsibility information disclosure of real estate
companies, grasp the current state of the quality of social responsibility information
disclosure of the entire real estate industry using data and materials, and make Huajun
yard a social responsibility in the real estate industry. An example of a detailed
analysis to explore ways to improve the quality of information disclosure.
The paper first organizes relevant literature on social responsibility information,
defines the scope of relevant concepts, provides sufficient rationale for the full text,
and clarifies research ideas and mainlines. Next, a thorough analysis of the quality of
social responsibility information disclosure using the top 33 real estate companies as a
survey sample of the top 100 real estate companies in 2020 revealed that there is a
self-deficiency in the disclosure of social responsibility information in the real estate
industry. It turns out that there is a series of problems. -Disclosure awareness,
inconsistent disclosure models and standards, inadequate quantitative indicators and
negative disclosures, and lack of third-party evaluation, as well as lack of government
oversight and other issues, industry overall. National policy document on social
responsibility information disclosure and characteristics of the real estate industry in
terms of information quality characteristics and social responsibility content for deep
analysis of real estate, as well as related theories to be used next to understand the
level. In combination with the evaluation aspect of industrial and social responsibility
information disclosure. Select China Resource Land as an example to analyze,
II

Abstract
analyze and evaluate the shortcomings and lessons learned from Social Responsibility
Disclosure. Finally, the conclusions and conclusions drawn from the above analysis In
order to improve the quality of social information disclosure, we propose related
proposals and measures from the three perspectives of companies, governments, and
society within real estate companies.
The paper takes advantage of seven information quality characteristics based on
GRI and other standards of relevance and stakeholder theory, and is a relatively
comprehensive real estate in terms of shareholders, customers, environment,
government, partners, communities and safety. Build a company. The Social
Responsibility Information Disclosure Quality Assessment System has been actively
conducting research to enhance relevant research in this industry.
Key words:Real estate enterprise; Social responsibility; Quality of information
disclosure
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