| In recent years,along with the progress of China’s economy,many enterprises in China have gained considerable development.However,some enterprises are too radical in the process of pursuing the interests,which lead to a series of social problems such as environmental pollution and waste of resources,thus the problems of corporate social responsibility information disclosure becomes more and more noticeable.As the pillar industry of our national economy,the iron and steel industry has made outstanding contributions to the development of China’s economy;but due to its industry characteristics of "high pollution" and "high energy consumption",the social responsibility and the disclosure of relevant information is also more and more attention of the society.Under this background,the study of the corporate social responsibility information disclosure of listed steel corporations has a certain theoretical value and practical significance.Firstly,this paper analyzes the background of the social responsibility information disclosure of China’s iron and steel enterprises,reviews the related literature on the social responsibility information disclosure,and put forward the research methods of this paper.Then,it analyzes four theories of the information disclosure of corporate social responsibility--triple bottom line theory,stakeholder theory,information asymmetry theory and sustainable development theory,which lays the theoretical foundation for the promotion of corporate social responsibility information disclosure level.Next,this paper analyzes the form and content of the social responsibility information disclosure of China’s listed steel companies by using the methods of descriptive statistical analysis,so as to clear the main problems existing in the information disclosure of social responsibility--lack of key disclosure according to industry characteristics,disclosure content is not comprehensive,disclosure form is not reasonable,information disclosure level is low,and the causes of the problems were further analyzed.Finally,this paper puts forward specific improvement suggestions to the existing problems from three aspects of enterprise,government and society,so as to provide reference for social responsibility information disclosure of China’s steel industry. |
