Study On Corporate Social Responsibility Information Disclosure

In recent years, as people continue to focus on the deterioration of the global environment, corporate social responsibility and gradually into the public eye, it become a concern and a hot topic in the field of research. Corporate social responsibility has become economics, management, law and sociology and so on subject research of one of the important topics. Modern management theory that economic interests are no longer the only goal of business, modern business objectives diversified development, and social responsibility is becoming an important foundation for the enterprise can achieve healthy and sustainable development. Under the supervision of public opinion, that has given rise to the corporate social responsibility information disclosure report. But the absence of a unified corporate social responsibility information disclosure on the current international standards, China is also a lack of appropriate laws and regulatory constraints, leading to reports of each company in the content and framework the different, the level of corporate social responsibility information disclosure is also uneven. Therefore, I order to improve corporate social responsibility information disclosure for, combined with China’s actual situation and existing relevant guidelines in the field, put forward five-point proposal on improving corporate social responsibility information disclosure.This article describes the background and significance of research scholars review of corporate social responsibility information disclosure, scholars can be seen in the comments on this issue are not uniform. Currently, research on corporate social responsibility disclosure is not perfect, and then explain the necessity of its study, presented the main framework of this paper. To study the issue of corporate social responsibility, we need to recognize that corporate social responsibility information disclosure theory, places of interest relevant to this article’s theory, social contract theory, the triple bottom line of sustainable development theory and the theory as the theoretical foundation. After the presentation of the theory that this article Tunhe company selected case studies. In the basic case Tunhe have overall knowledge on the basis of the content Tunhe Social Responsibility Report 2011, 2012 and 2013 disclosures were longitudinal comparative analysis, summarized Tunhe social responsibility after analysis Report disclose the existence of the problem, the causes of these problems arise through problems traceable. After disclosure Tunhe year analysis of corporate social responsibility, combined with our existing the Shanghai Stock Exchange, the Shenzhen Stock Exchange after the release of the guidelines, the five recommendations to improve disclosures. Finally, the corporate social responsibility information research has a lot to perfect aspect, such as its disclosure mode, the evaluation index, etc., need to experts and scholars continue to explore research.