企业社会责任会计信息内容包括人力资源、社会福利和公益活动、自然资源和环境、对政府履行的义务、产品质量和售后服务5个大类。本文选取6家上市电力公司的年度报告进行分析,从信息披露的内容、模式、方法3个方面指出存在的一些问题,并提出相应的对策及建议。 Corporate social responsibility accounting information includes human resources, social welfare and public welfare activities, natural resources and environment, obligations to the government, product quality and after-sales service five categories. This paper selects six annual reports of listed power companies for analysis, points out some problems existing in the content, modes and methods of information disclosure, and puts forward corresponding countermeasures and suggestions.