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Study Of Non-state-owned Holding Listed Companies’ Social Responsibility Report

Posted on:2015-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:S Y PanFull Text:PDF
GTID:2309330431479301Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of economy and the social improvement of living standards,corporate social responsibility has become a hot topic of attention. Although ournational listed firms don’t accurately described on any aspects of social responsibilityreport, still make unremitting efforts to create a better world of harmonious co-existencewith natureThus, in purpose of perfecting our national the Non-state-owned holding socialresponsibility report, we need to define the interpretation of the corporate socialresponsibility, and detailed account its characteristics. Basing on literature review we cardcarefully the theory of social responsibility report, pointing out the necessity of perfectingour national social responsibility report. And then briefly summarizing the current situationof global corporate social responsibility report, and taking The2012social responsibilityreport which our national Non-state-owned holding companies releasing as the researchobject, as well as taking the Chinese social responsibility report compiling guidelines as areference, With content analysis method to analyze ten key dimensions consisting of reportnumber, report name, regional distribution, report times, release cycle, compilation basis,report length, report audit, feedback channel, covering area, afterwards using indexanalysis to analysis these six pieces of twenty second block content including prefacereport (report specification, executive speech, enterprise introduction, key performancetable), liability management (responsibility governance, responsibility advance,responsibility communication, the law of compliance), market performance (responsibilityof shareholders,customers and partners), social performance (government and employeeresponsibilities, production safety, community participation), environmental performance(environmental management, save energy, reduce pollution emission reduction of resourceand environmental performance), reporting, postscript (outlook, report evaluation,reference indexes, reader feedback).The study found that: the lack of perfect the legal system of social responsibilityreport management; Non-state-owned holding listed companies themselves did not attachenough importance to social responsibility; Social responsibility report written on the basisis not of uniform; Report is incomplete; The lack of the supervision of the third party; Thelack of the future planning of social responsibilities. According to the above problems, the author puts forward the corresponding improvement measures.
Keywords/Search Tags:Social Responsibility Report, Non-state-owned Holding Listed Companies, Problems, Measures
PDF Full Text Request
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