Research On Corporate Social Responsibility Information Disclosure System

With the rapid development of economic globalization and the change of the company’s business philosophy,the information disclosure issues of corporate social responsibility has attracted much more attention by scholars in theory.At the same time,in practice corporate managers are beginning to realize the importance of the information disclosure issues of corporate social responsibility,and increase the intensity of information disclosure.They even upgraded the information disclosure issues of corporate social responsibility into a corporate strategy.As a communication tool,corporate social responsibility reports effectively attract the attention of investors and other stakeholders.In view of the current domestic and foreign theoretical and practical results of the comparative research,in China,the theoretical research of corporate social responsibility is still not deep enough,and can not reasonably guide the practice.At the same time,we found that there are so many prominent problems in the current domestic the information disclosure practices of corporate social responsibility,such as the information disclosure model and content of corporate social responsibility.Under the current policy of governing the country according to law,the cultivation of regular consciousness and the observance of norms become an effective way to solve the problem of the information disclosure of corporate social responsibility.Based on the summary of previous research results,this paper explores the three parts of the theoretical and practical basis of corporate social responsibility,the mode and the content of information disclosure,and then puts forward some suggestions on how to improve the information disclosure system of corporate social responsibility.In the first part,the author summarizes the concept of corporate social responsibility by combing the definition of corporate social responsibility both at home and abroad,and then generalizes the theoretical and practical basis of corporate social responsibility information disclosure based on the research results of domestic and foreign scholars.In the second part,the author mainly introduces the information disclosure model of corporate social responsibility,and points out that there are some problems in the practice of the information disclosure of corporate social responsibility,such as unreasonable structure of reports and the lack of third party supervision.In the third part,the author discusses the content of the information disclosure of corporate social responsibility.First of all,it is pointed out that the company should adhere to several important principles in the design of the corporate social responsibility report,including the principle of taking responsibility,transparency and respecting stakeholders.Second,on the basis of the current closed-loop triangular model centered on responsibility management,the corporate social responsibility report should clarify the specific scope of the information disclosure of corporate social responsibility.Finally,the author points out the problems existing in the current practice of the company in the information disclosure content of corporate social responsibility.Lastly,the author makes some concrete suggestions on the existence of the information disclosure model and content of corporate social responsibility.Including the improvement of legal norms,accounting Standards and industry guidance,enhancing the quality of the corporate social responsibility reports,improving the awareness of information disclosure,clarifying the specific scope of the information disclosure of corporate social responsibility,taking the way of qualitative and quantitative disclosure,and at last,perfecting the supervision mechanism and clarifying legal responsibility.