The Research About The Problem Of Corporate Social Responsibility Information Disclosure In China

Along with the trend of the integration of the world economy growing, the enterprises in our countryhave more opportunities and also faces more fierce competition, the demands of the markets is increasinggradually. While, in recent years with the deteriorating market environment and several occurrences ofmajor corporate social responsibility lack of trust events, the whole society pays more and more attention tothe social responsibility of the enterprise information performance. Social responsibility consciousness ofenterprise stakeholders (the government, public, media, employees, consumers, social groups, community,investors, research institutes) is awakening and begining to exert pressure on Enterprises. Because of theexistence of these factors,enterprises begin to consider the social responsibility information disclosure forattractting more investors and consumers, a space for one person in the capital market.As the important tools and means of delivery company philosophy and commitment, displaying thecorporate accountability practice, communication with stakeholders, corporate social responsibility reportis gaining more and more recognition and attention of enterprises. According to the "WTO economy"Statistics, On2011, Chinese corporate social responsibility report released in898, continued to show arising trend.Although there are much theoretical study of social responsibility, because of various reasons,many theoretical results did not produce the corresponding influence on corporate social responsibilitypractice, theory and practice is leading to phase separation.For many people, corporate social responsibilityreport is still a new thing which is needed to accept, public awareness and understanding of the corporatesocial responsibility report also need further. The understanding of the corporate social responsibility reportalso need further for public. Therefore,Therefore, the information disclosure of corporate social responsibility as a topic, this paper will studythe theoretical basisthe, index system, disclosure form and content of social responsibility informationdisclosure. According to chinese reality and the development level of the social responsibility of theenterprise, this paper puts forward some advice of our corporate social responsibility information disclosurework.This paper is divided into six parts to discuss Chinese corporate social responsibility informationdisclosure.Firstly, research ideas and the innovation of research background and significance, research at home and abroad are explained. The second is an overview of corporate social responsibility andinformation disclosure, points out the theoretical and practical social responsibility information disclosurerequirements. The third part analyses the reference standard, content and form of corporate socialresponsibility information disclosure, and by selecting148report on social responsibility as samples,analyses the overall situation of China’s corporate social responsibility report released at the macro level,for the sample analysis of the issues of perfecting China’s corporate social responsibility informationdisclosure work proposal. Finally this paper makes a summary and Outlook.