Corporate Social Responsibility Information Disclosure And Supervision Based On A Stakeholder Demand Model

For a long time the enterprise aims to maximize the interests of shareholders. However, it consumes a large social costs. On the contrary, stakeholder theory argues that enterprises should shoulder social responsibility and it defines the object and scope of corporate social responsibility.After analyzing the stakeholder theory, Maslow’s hierarchy of needs and dynamic game time series between stakeholders and enterprises, the thesis establishes a stakeholder demand model including the common demand model and the specific demand model. In the demand model, corporate social responsibility (CSR) information disclosure and supervision of CSR belong to different levels of stakeholder needs. The supervision of CSR is a higher level of demand based on corporate social responsibility information disclosure and stakeholder communication and participation mechanisms. Subsequently, the paper build corporate social responsibility information disclosure index based on the stakeholders demand model. After analyzing the status of the sample companies, the thesis find that stakeholders demand for information of corporate social responsibility is not realized and there are less stakeholder engagement and participation mechanisms. So stakeholders could not make further impact on enterprises to regulate their behavior. Furthermore, the thesis analysis the cause of the situation and proposes the policy objectives of corporate social responsibility information disclosure and supervision norms.In order to obtain the goal of policy, this thesis aims at addressing the issue of enterprises’social responsibility information disclosure and the system of communication and participation of stakeholders in model of common demands of Stakeholders firstly.Then the thesis build a supervision system of diversify levels and channels which based on enterprises’social responsibility information disclosure market, government work as a main part of supervision, strength other stakeholders. And it take the food and beverage industry as example to demonstrates rationality of the supervision.Finally, this thesis accomplished the comprehensive depiction and argumentation of enterprises’social responsibility information disclosure in stakeholder model to achieve the win-win of economic surplus and social welfare.