Study On The Disclosure Content Of Corporate Social Responsibility Information Of Real Estate In China

Under the background of economic globalization, the concept of social responsibility has been deeplyrooted in the hearts of the people. Now the enterprise’s undertaking social responsibility has risen to theheight of national strategy. To this problem, the Third Plenary Session of18th require companies topromote ecological civilization, and to participate in social construction, and to undertake the socialresponsibilities. For different enterprises, the Third Plenary Session put forward different requirements, butall require them to undertake the social responsibility. In recent years, China’s real estate industry hasdeveloped rapidly, but at the same time it also exposed many problems about social responsibility. Theinharmonious about its development and the present situation of its undertaking social responsibility hascaused people’s worry. Over-highly house prices, property management complaints, such problems as wagearrears for migrant rural workers has affected the overall situation of social harmony, and cause theattention of many members of the social. Therefore, this article has choosed the real estate enterprises asthe study object, and to explore the problems of real estate enterprises’ undertaking and disclosure of socialresponsibility.First of all, this paper introduced the overall research background and the significance. In terms of theconcept and contents of social responsibility, this paper reviewed the research results at home and abroad.On this basis, this paper stated the theory of corporate social responsibility and stakeholder theory, and laida theoretical foundation for the analysis of the full text research.Secondly, with the stakeholder theory as the main line of the analysis, through the analysis of variousstages of the project of real estate development, this paper summarizes the various main stakeholders ofreal estate enterprises, and divides into three types of direct, indirect and special interest groups. On thisvisual angle, this paper defines the social responsibility of the real estate enterprise into three parts,including direct, indirect and special responsibilities. Specifically, direct responsibilities includeshareholders, employees, customers, creditors, contractors and suppliers, and indirect responsibilitiesinclude the government, resources and environment, community, public welfare undertakings and others,and special responsibilities mainly refer to relocation households and migrant workers, etc. Thirdly, using Beijing WanTong real estate co., LTD. this specific case as object, this paper presentsthe concept of corporate social responsibility of this enterprise. Then in combination with stakeholdertheory, using the above definition of direct, indirect and special responsibilities these three aspects, thispaper analyses the CSR reports disclosed in recent years in longitudinal comparison and analysis, andpoints out the shortages of its disclosure and improvement suggestions.Finally, this paper introduces the different social responsibility concepts of real estate enterprises inour country and the release situation of CSR reports, and summarizes the present situation of informationdisclosure of social responsibility of real estate enterprise in our country. In combination with the nationalconditions and on the basis of the specific problems in our country, this paper targetedly put forward foursuggestions, speeding up the pace of legal construction and theoretical study, strengthening theconsciousness of social responsibility information disclosure, strengthening accounting basis disclosure andestablishing effective evaluation mechanism, strengthen the social supervision, and improving thereliability of information disclosure, in order to guide the enterprise information disclosure, and tosupplement and perfect the study of the problems about social responsibility.What’s need to stress, this article creatively includes the relocation households and migrant workersthese two special interest groups, which are also the characteristics of real estate enterprises. Relocationhouseholds are groups that the enterprises must face when developing real estate, especially at the time ofreconstruction and expansion. Maintaining all the interests of relocation households effectively, relates tothe smooth progress of the whole development project. Moreover, migrant workers, labors namely, are thedominant force in engineering construction. They use their own physical labor to meet people’s materialneeds of building. Although they are not the main stakeholders, their interests are often neglected and thereare many vicious incidents, such as violent demolition, migrant workers jumping off a building, etc. Asnews media’s much report on this problem, they have become the attention focus of universal joint, whichnot only relates to the real estate enterprise’s external image, but also affects the overall social harmony.