The Study On Information Disclosure Of Corporate Social Responsibility

Since1924, Sheldon put forward to the concept of corporate social responsibility, corporate social responsibility has been widespread concern in the circles of theory and practice. Especially since the nineteen eighties, Chinese scholars also started the research on corporate social responsibility. But they do not research deeply. With the acceleration of economic globalization, especially in the accession to the Word Trade organization, are increasingly integrated into the word. The rule of law in China, whether or economic development are increasingly integrated into the world. Chinese enterprises participating in the worldwide allocation of resources, is equally in need of a global code of business rules and business constraints. At the same time, some businesses only pursue the interests of shareholders and managers, thus neglect the society and environment, which made bad effects. As a result, we need to research on the corporate social responsibility.The first part, elaborates this paper’s background, meaning,frame diagram and objects.The second part, this paper elaborates on the concepts and theory of corporate social responsibility information disclosure,such as corporate social responsibility,social responsibility accounting, information disclosure corporate social responsibility, stakeholder theory, sustainable development theory, information different theory.The third part, according to the foreign and domestic research on corporate social responsibility disclosure information, this paper believes that the content of corporate social responsibility information disclosure includes shareholders and creditors, employees, consumers, suppliers, the natural environment, social welfare and government.The fourth part, through analysis of social information in2011, found the conditions and some problems of our corporate social responsibility.The fifth part,cases analysis, select one of the earlier to disclosure corporate social responsibility information--Qingdao Beer; One enterprise disclose bad social responsibility information--Inner Mongolia Mengniu.The last part, in order to increase the corporate’s realization, this paper put forward some suggestions, such as how to set the style, and how to promote corporate to do the corporate social responsibility.