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Research On The Social Responsibility Information Disclosure Of The SAIC

Posted on:2017-03-28Degree:MasterType:Thesis
Country:ChinaCandidate:N N GuoFull Text:PDF
GTID:2309330482998256Subject:Accounting
Abstract/Summary:PDF Full Text Request
Our society is currently in a transition period of change, the relationship between business and society is changing, enterprises are facing a variety of new and unexpected needs, the emergence of a variety of environmental risks and social risks, enterprise roles, responsibilities and roles should how to define and grasp, there is no clear answer. With the development of social responsibility in the automobile manufacturing industry, automobile manufacturing CSR report also gradually growing trend, the quality of social responsibility report released more and more enterprises has been increasing. But the contrast in terms of foreign and domestic automobile manufacturers sense of social responsibility information disclosure generation later, this aspect of knowledge and research is not deep enough, so there is a huge space for further improvement of social responsibility information disclosure.This paper SAIC enterprise social responsibility information manufacturing of automobile disclosure as the research object, in order to improve the enterprise in social responsibility information disclosure quality and put forward to improve social responsibility at the same time with for the rationalization proposals, the question. The reason for this is logic of countermeasures and suggestions, and strive to comprehensive and in-depth understanding of enterprise existing problems and solutions, with certain practical significance.First of all, from the theoretical part of introduces the related concepts and theories of social responsibility information disclosure, including disclosure of social responsibility, social responsibility standard, quality standard, stakeholder theory and social contract theory, for analysis of SAIC Group of social responsibility information disclosure provides sufficient theoretical support.Secondly, SAIC social responsibility status description. This part around the SAIC social responsibility report research:firstly, the paper introduces the overview of the development of SAIC, taking it as the significance of the background of the corporate social responsibility and social responsibility research of enterprise. Then, a brief description of the SAIC currently social responsibility disclosure of the status quo, specific it is from the performance indicators, performance index and social responsibility disclosure process three aspects to analyze.Again, SAIC Group stage where the problems and causes of the analysis, on the basis of the description of current situation of SAIC currently existing social responsibility information disclosure issues, this part specific problems are classified into several aspects about:substantive issues are not fully, positive and negative information is not balanced, the information can be lower than missing transverse and lengthways comparison, the lack of third-party evaluation leads to lack of credibility assurance. After about SAIC due to social contribution focus deviation, on the understanding of social responsibility is not in place, management and assessment mechanism imperfect, ignore the importance of third party verification etc. factors of social responsibility information disclosure appears all sorts of problems.Finally, some improvement countermeasures, according to SAIC specific causes of the problem of angle of proposed correct positioning of the goal of social responsibility, improve disclosure, strengthen the construction of internal system, specific recommendations for increasing third-party authentication and so on several aspects.
Keywords/Search Tags:Social responsibility reporting, CSR, Information disclosure
PDF Full Text Request
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