Research Of The Quality Of Social Responsibility Report Of China Nonferrous Metals Industry

In recent years, the domestic enterprises had exposed many problems in the respects ofresource consumption, environmental damage, safety, employee benefits and other aspects,especially in the non-ferrous metal industry, this problem is particularly prominent. In order toenhance the implementation of China’s nonferrous metals industry social responsibility, andimprove the quality of the social responsibility report, to achieve win-win between socialbenefits and non-ferrous metals industry, it is necessary that we analyze the disclosuresituation of the industry’s social responsibility reports carefully, and find out where is theproblems, then make recommendations accordingly. This paper firstly describes thebackground and significance of research on social responsibility at China and abroad, andthen introduces the theory of social responsibility about the content, quality and meaning.Then through the primaries, selection, pick50companies, collect their social responsibilityreport and related financial data, firstly use content analysis method in social responsibilityreport as preliminary analysis, then use the index method in social responsibility report ofnon-ferrous metal industry to analyze the quality.This article use content analysis method to analysis the non-ferrous metal industry in2013about corporate social responsibility report, released from the complicated report to findsimilar information disclosure the special site,help people to find the non-ferrous metalindustry report defects as a whole. And we used the method of index score: the first step,divide the information of corporate social responsibility into several major categories; Thesecond step, divide each of the categories of segmentation into several small category; Thethird step, the small class is divided into qualitative and quantitative information, and thenassign for the the qualitative description and quantitative description. The third is theempirical analysis, puts forward some assumptions, find the influencing factors on the qualityof the non-ferrous metal industry social responsibility report, using descriptive analysis,correlation analysis, regression analysis and so on, then try to prove that hypothesis. Thispaper found that Chinese nonferrous metals industry overall on the low side level of quality insocial responsibility information disclosure, and the highest and lowest points is far,betweenenterprise social responsibility information disclosure level has obvious bigger difference;Characteristics in the company, the bigger company scale of enterprises, and state nature of the company, corporate social responsibility information disclosure quality is significantlyhigher than other companies, and profitability of corporate do not influence socialresponsibility information disclosure quality, and the result was not significant; In terms ofthe shareholders of a company profit, it affects social responsibility information disclosurequality in the non-ferrous metal industry; In the aspect of corporate governance structure, themore the number of the board of directors, its social responsibility information quality ishigher than other companies, but the independent directors proportion and non-ferrous metalsindustry quality of social responsibility report have no obvious relation; Asset-liability ratio,the higher the enterprise, and the higher the quality of its social responsibility report; Thispaper also found that enterprises exist positive correlation in social responsibility reportquality and the region, in the eastern developed areas,corporate social responsibility reportquality is relatively higher.In this paper, in the process of index method of scoring，there will be the author’ssubjective attitude, which may lead to some deviation. In the process of analysis the affectingfactors of quality, because the sample size is limited, and there are many unforeseenfactors,that may lead to deviation of the weight in the model, and then affect the finalconclusion. Quality of the non-ferrous metal industry social responsibility report,whethereconomic benefits influence it,and how much the influence is, this problem is worth furtherstudying. Due to the author’s ability is limited, it has not design evaluation system thatspecially applied to non-ferrous metal industry social responsibility report, that is worthy offurther study.