Research On Social Responsibility Information Disclosure Of A Steel Company

With the development of China's economy towards high quality,the public put forward higher level requirements for people's livelihood,ecological environment and social contribution,and paid more and more attention to the implementation of corporate social responsibility.The iron and steel industry as the basic livelihood of the industry,has a clear speech on energy conservation,production safety and other aspects of the responsibility.In recent years,the level of information disclosure of social responsibility in the iron and steel industry has been slightly improved,but the overall level is still poor.As the stage of social responsibility information disclosure in China for the voluntary disclosure and mandatory disclosure of the combination of state,some enterprises are still not aware of the importance of disclosure of social responsibility of the enterprise,selective disclosure,to enact specific disclosure standards which is suitable for the steel industry iron and steel industry not to disclose the system that causes the enterprise to disclose the shortage of useful report and comparability.All of these will affect the quality of information disclosure,making stakeholders unable to objectively determine how much social responsibility the listed companies in iron and steel industry should bear,nor can they make a correct decision about the information disclosed by the company.Iron and steel enterprises should strengthen the awareness of disclosure and strengthen the information disclosure of corporate social responsibility.The research on information disclosure of CSR in iron and steel enterprises will help to improve the status of CSR information disclosure and contribute to the development of CSR.By summarizing the literature at home and abroad,and combining theory of stakeholder,the theory of triple bottom line and the theory of signal transfer,the paper explains the necessity of corporate social responsibility information disclosure from a theoretical perspective.The social responsibility report published by the A Steel Company in 2014-2016 is the breakthrough point to study the information disclosure of the social responsibility of the A Steel Company.From internal and external point of view on the influencing factors of social responsibility information disclosure,comprehensive analysis of these factors in the disclosure of specific A Steel Company has a low credibility,the disclosure is not complete,negative information disclosure is lack of quantitative information and lack of industry characteristic indexes,to analysis the reasons for the existence of these problems,which puts forward specific suggestions for perfecting the existing A Steel Company stage problems.In order to improve the A Steel Company social responsibility information disclosure quality.The research of A Steel Company social responsibility information disclosure is not only for individuals,but also for improving the whole steel industry and even the whole market.