The Research On The Information Disclosure System Of Corporate Social Responsibility

Companies are playing more and more important role in social and economic life inrecent years. However, pursuit for profit is the nature of company. To maximize profit, somecompanies are regardless of the bottom line of morality and law. Therefore, counterfeiting,environment pollution, resource waste, illegal competition, loss of credit and events seriouslybreaking market orders happen frequently in life. These behaviors proceed in secret untilserious results are caused and exposed to the knowing of public. People start to pay moreattention to the supervision and implementation of company’s social responsibility. To fullyknow whether a company carries out related social liabilities, we firstly should obtaincomprehensive information, namely a company is required to uncover the information ofsocial responsibility, but a perfect set of legal norm addressing related information disclosureis still missing in China. Current company law pays little consideration to exclusive disclosureof company information from the angle of social liability. In view of such a consideration,author of this paper selects the study on a disclosure system of company’s socialresponsibility information as the topic, tries to seek for related legal approach to strengthenthe disclosure process, discusses the procedure and legal system of disclosure, and then putsthe theory of company’s social liability into practice.This paper follows the logic thought from commonness to specialness, from combinationto concreteness. Comparative analysis and literature review are adopted for study anddiscussion. Discussion is unfolded through the following aspects:Firstly, by explaining the definition of company’s social liability information disclosureand other related legal concepts, this paper introduces the concept and nature of suchdisclosure and then presents the theoretical foundation for the occurrence and development ofthis system.Secondly, seek for the factors for disclosure from inside and outside, and then confirmthe most effective approach to embody company’s social liability information disclosure.Thirdly, after defining basic concept and embodiment approach, author brings forwardthe core content of this paper, namely the discussion about main contents of company’s socialliability information disclosure, and establishes the main content of disclosure system fromthe principle, main body, content and way of disclosure.Fourthly, analyze the status and existing problems of social liability informationdisclosure system in China, and then put forward the specific idea of improvement.