The Research On The Disclosure Content And Form Of The Corporate Social Responsibility Information

With the acceleration of the process of economic globalization, corporate social responsibility movement in the rise of China quietly. At present, the CPC Central Committee put forward in implementing the scientific development concept and building a harmonious socialist society against a background of corporate social responsibility by the Government and the community at large a growing concern. In recent years, corporate social responsibility for the disclosure of information the growing importance of the study, and achieved some success, but it can not meet the needs of stakeholders. In this paper, social responsibility at home and abroad and the basic situation of the disclosure of information to explore the social responsibility of our disclosure of information content and form, combined with the current situation in our country on how to improve corporate social responsibility information disclosure recommendations made.The main contents of this paper is as follows: The first part is the introduction, pointing out that the corporate social responsibility information disclosure of the research background and significance, and the results of research both at home and abroad to carry out a review to clarify the structure of the layout of the article; second part is the social responsibility outlined in the disclosure of information, first of all defines the meaning of social responsibility, social responsibility and then expounded on the theoretical basis for the disclosure of information from stakeholder theory, the usefulness of the decision-making theory, theory of fiduciary duty and other analysis of the theoretical point of view of social responsibility information disclosure the need for the final analysis based on social responsibility information disclosure in China mainly relies on the theoretical basis of stakeholder theory; third chapter analyzes the social responsibility, including the content of information disclosure; fourth chapter in the form of an analysis of domestic and foreign disclosure on the basis of the status quo of our country and put forward for China's national conditions of corporate social responsibility information disclosure form; the fifth chapter of our corporate social responsibility information disclosure of the status quo analysis, from the cities of Shenzhen and Shanghai in accordance with the stratified sampling method from 20 samples % of A-share listed companies have a total of 268, select it from 2005 to 2007 Annual Report of the accounting, the use of index a score of corporate social responsibility. The study found: china's corporate social responsibility information disclosure is not comprehensive, as time goes by, this situation has not changed significantly; information disclosure and the form of a single type of non-accounting based on a dominant position, a lower level of disclosure; social responsibility information obvious differences in the disclosure industry. China's social responsibility to find out information deficiencies and gaps and to analyze specific causes; Chapter VI the conclusions of the article come from social responsibility to improve the legislative work on the social responsibility standards and to encourage large enterprises play a better role model to strengthen the social responsibility of government regulation to disclose information to carry out any audit work of social capital and improve the overall quality of accounting personnel made six of our corporate social responsibility to improve the information disclosure policy recommendations.