Effects Of Corporate Social Responsibility Information Disclosure On Brand Value

Corporate Social Responsibility in China in recent years have a broad impact,Earthquake relief in Sichuan, many enterprises to actively carry out socialresponsibility, But in the dairy industry has undergone "melamine" event, Many dairyproduction enterprises a serious violation of social responsibility. So what is socialresponsibility? In May2010the Ministry of Finance Accounting Division issued a"guidance control applications within the enterprise No.4-Social Responsibility"document, It pointed out that corporate social responsibility is in the businessdevelopment process should fulfill the social responsibilities and obligations,Including safety, product quality (including services), environmental protection,resource conservation, promotion of employment, employees’ rights protection. Rapideconomic and social development in today’s era, especially in China as a developingcountry, to develop the socialist market economy, enterprises as an important marketplayers, to fulfill its social responsibility has become due bounden duty.Brand as an important intangible asset, has become a market economy, the mainone of the most promising assets, This paper studies corporate social responsibility(CSR) information disclosure on the impact of brand value, Mainly targeted at theconsumer market, based on stakeholder theory, We believe that corporate socialresponsibility is an intangible competitive and effective resources. However, it doesnot give full play to their potential. Corporate social responsibility is assumed for thecompany’s operating performance without the impact of company size, and othertraditional financial indicators of the company’s operating performance impact, Andthis underestimation is due to the company’s strategy did not consider corporate socialresponsibility. In this paper, to measure the brand value of corporate governance,corporate social responsibility, the more the larger brand value.Through empirical analysis of the sample companies, the final conclusionspresented in this paper verify the basic assumptions. Corporate social responsibilityand brand value is related to the recognition of the value of the brand, we pay moreattention to social responsibility, and the larger the company, the greater the company’s brand value.