Study On Correlation Between Corporate Social Responsibiltity Accounting Information Disclosure Level And Public Pressure

We are facing a critical period of special economic transition at the present stage. Natural environment, resource, energy, social justice and integrity are more prominent issues. In order to be able to provide enough natural, economic and social resources, we should raise more new requests about the relationship between corporation and society. More and more public began to attention to the corporation social responsibility. Accordingly, many companies distribute social responsibility report in turn, which disclosure corporate social responsibility accounting. This article based on our current social environment and the unique legal environment, trying to study the motivation of disclosure about corporate social responsibility accounting information in China from the perspective of legitimacy and public pressure, and if public pressure can be influence on the level of the information disclosure about corporate social responsibility accounting.In this article, we introduce the theory of legitimacy and public pressure to the field of corporate social responsibility accounting information disclosure. On the basis of emphasis on reviewing the related motivation of the disclosure about social responsibility accounting, we combined the standardized research and empirical research methods to study the correlation between public pressure and the level of Information disclosure about corporate social responsibility accounting systematically.Firstly, this article presents the research results at home and abroad from the perspective of the corporate social responsibility accounting information disclosure; then, we analysis of the system background and theoretical basis about public pressure and the corporate social responsibility accounting information disclosure, put forward to related hypothesis, establishes China's corporate social responsibility accounting disclosure level index; Finally, we using multiple linear regression analysis and Logistic regression analysis to empirical test the correlation between public pressure and the level of corporate social responsibility accounting information disclosure.The research results show that public pressure has a positive impact on the level of corporate social responsibility accounting information disclosure. The guidance of laws and regulations has a very active role on the level of the corporate social responsibility accounting information disclosure in form; media attention and industry have a positive influence on the level of corporate social responsibility accounting information disclosure in substance. The greater the pressure from the government, banks and other creditors, the level of corporate social responsibility accounting information disclosure is higher.Based on the research findings, this paper argues that it is necessary to foster public awareness and strengthen the rights of corporate governance and establish mandatory, standardized, operational corporate social responsibility accounting information disclosure system, norms and guidelines and other measures in order to enhance the level of corporate social responsibility accounting information disclosure and achieve enterprises' sustainable development.