Corporate Social Responsibility Information Disclosure Based On The Theory Of Stakeholder

With the development of the society and economy, the environment around enterprises has changed greatly. The object pursuing by enterprises is no longer the profit maximization, but the maximization of the stakeholders' wealth. Corresponding to that, accounting information is no longer only serves for the shareholders of the enterprises, but for a series of stakeholders. So social responsibility accounting which can reflect the relationship between the enterprise and its stakeholders comes into being. In the field of social responsibility accounting study, the most important problem is the information disclosure, which is relatively weak in our country. Therefore the research in this thesis about the problem of corporate social responsibility information disclosure has practical significance.There have been few scholars research the social responsibility information disclosure with the theory of stakeholder. The thesis thinks the introduction of the theory of stakeholder can ascertain the boundary of social responsibility which the enterprises should take on. What's more, through the analyses of stakeholders'social responsibility accounting information demand, the disclosure of social responsibility information is more valuable to the stakeholders. Therefore, the thesis takes the theory of stakeholder as the point of penetration to study the problem of corporate social responsibility information disclosure.In section one, the thesis analyses the reason why the stakeholders need the corporate social responsibility information and proved the necessity of corporate social responsibility information disclosure in the angle of .information demand. Then it summarizes what kinds of social responsibility information the stakeholders need.In section two, the thesis analyses our country's current corporate social responsibility information disclosure situation in the annual report of the listed company. The thesis finds that our country's corporate social responsibility information disclosure can not meet the demand of all stakeholders. So that it is necessary to design a new social responsibility information disclosure model.In the last section, the thesis reviews and summarizes the development of social responsibility information disclosure model at home and abroad. On this basis the thesis structures the corporate social responsibility information disclosure model suitable to our countryThe thesis designs the corporate social responsibility report of the medium-sized and small enterprises and large enterprises respectively. The report of the medium-sized and small enterprises adopts the narrative disclosure, at the same time; it builds the index system examining the social responsibility performance of an enterprise. As for large enterprises, it should reveal more all-round corporate social responsibility information. Therefore, the thesis suggests that large enterprises work out social responsibility sheet system (including Social Responsibility Assets and Liabilities Statement, Social Responsibility Income Statement, Social Responsibility Cash Flow Statement) and the added value. This social responsibility information disclosure model is built on the study of the stakeholders'information demand, so that it can meet their needs better.