Research Of Relations Of Listed Companies Social Responsibility And Environmental Information Disclosure In China

With the deepening of China’s market economy, enterprises in which the environment has become increasingly complex. Shareholder profit maximization as the goal the way they operate to bring employee benefits issues, the problem of environmental pollution, product quality problems, etc. more and more the concern of the parties, the resulting pressure requires enterprises to outside the shareholders’ responsible for the wider stakeholders. Therefore, corporate social responsibility report to the disclosure of non-financial information.To fulfill their social responsibility concepts, strategies, ways and means, direct and indirect effects caused by its business activities on economic, environmental, social and other fields, achievements and lack of information systems to collate and summarize, and interests related party disclosure. Social Responsibility Report on the traditional measurement of financial information on the corporate history of business activities in monetary defects make up, reflecting the opportunities and risks facing enterprises, but also fully reflect the value of the business to help companies achieve sustainable development. And environmental information as part of a social responsibility report must disclose, to reflect the impact of business activities on the environment, corporate Division identify problems and solve the problem, ensure the continued operation of the enterprise. So. since the implementation of China’s listed companies began issuing social responsibility reports, disclosure of social responsibility, the environment as one of the factors have much influence in the business contribution to society? Played a role in how much? To what extent? Relationship study of corporate social responsibility and environmental information disclosed, trying to analyze and make recommendations on these issues, and make due contributions to enrich and improve our corporate social responsibility and environmental disclosure theoretical value.Research article first by reviewing the disclosure of the relationship between domestic and international corporate social responsibility and environmental, information on corporate social responsibility and environmental information disclosure theory, and clear social responsibility report, emphasis on the need for environmental protection. Secondly. China’s Shanghai and Shenzhen A-share listed company’s social responsibility to the implementation of a comprehensiye introduction and detailed analysis. found by analyzing the characteristics and existing problems of the current disclosure. Finally, an empirical study, select the net return on assets, asset-liability ratio, whether the disclosure of environmental information and indicators of environmental social responsibility. Full text of a combination of qualitative and quantitative manner to fulfill the social responsibility of listed companies in China and environmental protection work of research and recommendations from government and enterprises, the public aspects of current problems in order to achieve stakeholder win-win situation.The innovation of the paper is mainly reflected in the following areas:The majority of our existing research article of corporate social responsibility theory of the nature of the empirical articles only select a certain industry, a year of data analyzed were small and not representative, not the implementation of the social responsibility of listed companies in China to do a comprehensive study. First, China’s Shanghai and Shenzhen A-share listed companies2008-2010Social Responsibility Report released an overview, followed by empirical methods to study the relationship between the listed company’s social contribution rate and the disclosure of environmental information, and thus reflects the fulfillment of social responsibility of listed companies in China, and finally to analyze this phenomenon and to make recommendations.