| Under the framework of Enterprise Theory in Classical Economics, Enterprise's responsibility is to create value for shareholders. But in the modern economic life, enterprise not only should create economic value for shareholders, but also should undertake social responsibility. The Stakeholder Theory and Social Responsibility Campaign in the 1990s both require enterprise to undertake social responsibility in theory and practice. Enterprise should report the performance of social responsibility in order to meet stakeholders'demand and get enterprise motivated to take on social responsibility. CSR Report is a non-financial information report for stakeholders that reflects enterprise's operational performance and contribution to the society and environment. CSR Report plays an important role in improving enterprise's social status, competitiveness and business value. Since the 21st century the number of CSR Report has been increasing in China. Forestry enterprises are an important part of enterprises and they undertake the social responsibility that different from many other industries due to their own forest resource. So it is of theoretical and practical significance to study forestry CSR Report.This paper firstly analyzes the forestry enterprises social responsibility for stakeholders such as suppliers, customers, shareholders, employees, the environment, communities and donation based on the Stakeholder Theory and view of CSR as well as combined with the characteristics of forestry enterprises. Then the article further analyzes specific content of CSR..The analyses show that forestry enterprises shoulder the special social responsibility including responsiblity for wood purchasing, forest sustainable management, Forest Certification, green marketing, forest biological diversity protection and forest Eco-service function and so on except for general social responsibility the same as the other enterprises. The social responsibility of forestry enterprises should be detailed in the CSR report, and the frame of the report should be divided into preface, description of stakeholder, social responsibility of stakeholders, postscript.According to the the social responsibility of forestry enterprises and the content of the report, this paper designs a evaluation index system consists of content indicator and formality indicator. Content indicators contain seven first-level indicators and 34 two-level indicators.Formality indicators contain eight first-level indicators and 22 second-level indicators. Then weight for both of quantification indicators with the AHP method and conduct quality evaluation on CSR Reports from 17 sample enterprises according to the evaluation index system. The evaluation result with hundred-mark system:the highest score is 46.70,the lowest score is 25.74, average score is 35.30. These figures illustrate the level of these reports has yet to be improved, and performance status in China is still in the obedience even defensive stage. In the light of sample enterprises are listed companies, in comparison, their reports are still in good condition. So can infer that our general state in extreme level. Investigate the reasons, they include:Lack of support efforts from government, poor communication between enterprises and stakeholders, outmoded theory research, the imperfect CSR management system and without the rewiew by the third party.The paper considers that forestry enterprises should establish promotion mechanism from the following three aspects:First is external stakeholder, especially the government, investors, customers and media should put pressure on forestry enterprises to impel CSR Report issued.On the other hand, it is also important to build public system.Second, enterprises should establish social responsibility management system,thereby enhancing enterprises'momentum of the endogenous and forming a organic whole composed of report and management. Third, enterprises should strengthen review to increase credibility of report..
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