Evaluation Of Corporate Social Responsibility Report

Corporate Social Responsibility Report is to reflect the corporate social responsibility in thesituation of information carriers, the same dominant position in the non-financial reporting asfinancial reporting. A lot of contradictions with the development of global economic integrationbetween the economic, social, environmental, more and more public awareness of the importanceof sustainable development, requiring enterprises to fulfill its social responsibility, while manycompanies in the multi-the ranks of motivation to consciously join fulfill the social responsibility, todisclose social responsibility information. Increasing awareness of social responsibility, many largeinternational companies have corporate social responsibility into the corporate strategic planning,and therefore the disclosure of social responsibility report is also increasingly becoming a trend.Corporate social responsibility to the stakeholders responsible for the stakeholders are veryconcerned about the disclosure of information on the status of corporate social responsibility report,expected to make the right decisions through corporate social responsibility report released.However, theorists and practitioners have not yet formed the generally recognized standards ofcorporate social responsibility reporting, corporate social responsibility report on the informationcontent and quality of the information still exist many problems, such as: different standards, theframework is unclear, random content, corporate disclosure of social responsibility informationcomparability, objectivity, comprehensibility, need for improvemen.Through a combination of content and development of corporate social responsibility reportand release of motivation and preparation of standards and models, combing, attention to the linksbetween stakeholders and corporate social responsibility report, the content and qualitycharacteristics of the social responsibility report, quality evaluation system to build corporate socialresponsibility report, the establishment of key indicators to evaluate our existing socialresponsibility report. To the sustainable development of enterprises collected in the report on theResource Center released in December2011,42electronics manufacturing companies, the sampleswere evaluated for the contents of our social responsibility report; all listed on the Shanghai StockExchange in2010100a sample of906listed companies in the A-share companies, the quality ofour social responsibility report, evaluation, and then raised the problem of the existence of theproblem from the supervision of the report, the preparers of the report, users of the report point ofview improve the quality of corporate social responsibility report put forward constructivesuggestions.