The Research On Corporate Social Responsibility Information Disclosure Of Heavy Pollution Enterprise In China

For decades, our country has created a performance of economic development that attracts the worldwide attentions, but the deep contradictions hidden behind the economy and society, environment, resources are extremely complex. From time to time we have our ears filled with all sorts of sensational lack of major incidents of corporate social responsibility, such as lean meat powder, illegal cooking oil, labor disputes, waste of resources, major safety accidents and serious pollution accidents, etc, they make the enterprise reputation badly damaged and the public’s loss of confidence on it. Many pillar industries of China’s economic development have serious polluting to environment, which has a great negative influence on society and causes physical and psychological harm to the public, such enterprises must bear special social responsibilities and obligations to the state, society and the public. Therefore, with paying attention to the rapid economic growth, the heavy pollution of the corporate social responsibility information disclosure has gradually become the focus of the public attention, and improving their awareness and ability of the information disclosure on social responsibility becomes more urgent.Theoretical basis of this paper is mainly based on the analysis and reference to domestic and foreign research achievements related to social responsibility information disclosure. The author, according to the characteristics of economic structure in China, adopts the combination of normative research and descriptive statistical analysis method to discuss the related issues of corporate social responsibility information disclosure of heavy pollution enterprise in China. The paper reviews the research status of corporate social responsibility information disclosure at home and abroad, discusses in detail the theoretical and realistic basis of heavy pollution corporate social responsibility information disclosure in our country, and makes it clear that the characteristics of social responsibility the heavy pollution enterprise bears and the core contents they should disclose.532 listed companies of A-shares in Shanghai and Shenzhen Securities Exchange are selected as samples, the author puts forward corresponding policy recommendations from the enterprises themselves, government regulation, social supervision and academic study, according to the statistical analysis of the social responsibility information disclosure situation of the heavy pollution enterprise and the existing problems and causes. Finally, it summarizes the full text and looks forward to the trend and direction of future research.This article mainly includes five parts.The first part focuses on introduction of the research background and theoretical significance and practical value of this article, reviews the domestic and foreign research present situation, puts forward the research ideas and methods, and expounds the innovations and shortcomings in this paper.The second part states the heavy pollution industry and the theoretical basis of social responsibility information disclosure, emphasizes the social responsibility characteristics of heavy pollution enterprises, and discusses the related theoretical basis and realistic significance of corporate social responsibility information disclosure of heavy pollution. Finally, it defines the core contents of corporate social responsibility the information disclosure of heavy pollution enterprises should cover in our country, combining the theory of domestic and foreign research results.The third part carries on the statistical analysis about the present situation of the social responsibility information disclosure on the basis of Shanghai and Shenzhen Securities Exchange A-share listed companies of heavy pollution industry. First of all, it, according to the Guide to Environmental Information Disclosure of Listed Companies issued by Ministry of Environmental Protection and the industry classification of the Shanghai and Shenzhen Securities Exchange chooses eight heavy pollution industries. Then, it selects heavy pollution industry enterprises as of December31,2012A-share consecutively listed for five years as the research samples and April30,2013is statistical deadline, it carries on the description and analysis of the sample enterprise social responsibility information disclosure from2008to2012on the general characteristics and the specific contents of the corporate social responsibility information disclosure.The fourth part decomposes the pollution problems of corporate social responsibility information disclosure and its causes according to the statistical analysis results, and puts forward policy suggestions respectively from four aspects of the enterprises themselves, the government regulation, the social supervision and the academic studies, which include strengthening the construction of heavy pollution enterprises themselves, perfecting the government regulation and establishing the incentive and restraint mechanisms, improving the attention degree of the social public and stakeholders and we must continue to perfect the social responsibility accounting academic theory and practice research.The fifth part summarizes the overall text and looks forward to the trend and direction of the future research.The main innovation point of this paper is a new perspective of heavy pollution enterprises targeted to explore the problems of the social responsibility information disclosure, the core contents of corporate social responsibility information disclosure are proposed in reference to research results of scholars both at home and abroad that heavy pollution enterprises in our country should cover. Through the vertical trend analysis and horizontal comparative analysis for nearly five years of the social responsibility information disclosure situation from2008to2012, we are more likely to find the hidden defects of social responsibility information disclosure and give some suggestions accordingly.