本文依据五大原则分析目前上市公司社会责任报告的质量,得出上市公司社会责任报告的质量有待提高。进一步分析了影响上市公司社会责任报告质量的因素,提出了从内部管理、第三方审计、政府认定三个方面来提高上市公司社会责任报告质量的执行机制。 Based on the five principles, this article analyzes the quality of the CSR reports of listed companies at present, and concludes that the quality of the social responsibility reports of listed companies needs to be improved. Further analyzes the factors that affect the quality of CSR reports of listed companies, and puts forward the implementation mechanism of improving the CSR reporting quality of listed companies from three aspects: internal management, third-party audit and government recognition.