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“互联网+”是新一轮技术革命的主导元素,其在诸多方面影响上市公司社会责任信息披露状况。在“互联网+”背景下,上市公司社会责任信息披露将出现新的演进。此外,上市公司社会责任信息在生产、传递以及贮存等维度也均会显现出新的特征。信息本身会更为契合社会责任实际行径,“言”与“行”之间的空间差距将会极大缩减,“言”体现“行”的线路也将日趋多元化。本文从形式、基底以及方法的维度描绘了“互联网+”下上市公司社会责任信息披露的演进情况,旨在帮助上市公司更好地提高信息披露质量,应对新兴市场环境的挑战。
“Internet + ” is the dominant element of a new round of technological revolution, which affects the disclosure of social responsibility information of listed companies in many aspects. In the “Internet + ” background, listed companies will face a new evolution of social responsibility disclosure. In addition, social responsibility information of listed companies will also show new characteristics in the dimensions of production, transmission and storage. The information itself will be more in line with the actual behavior of social responsibility, the space gap between “words” and “lines” will be greatly reduced, and the line with “words” and “lines” will become more and more diverse The This paper describes the evolution of social responsibility information disclosure of listed companies under “Internet + ” from the perspective of form, substrate and method, and aims to help listed companies better improve the quality of information disclosure and meet the challenges of emerging market environment.