| As environmental and social issues have become more prominent in recent years,the concept of sustainable development has gradually gained popular support.The advent of the era of transparency requires companies to promptly and accurately disclose information on fulfilling social responsibilities to stakeholders.As the country’s important energy basic industry,the hydropower industry is the foundation of national economy and people’s livelihood.The needs of corporate stakeholders for disclosure of social responsibility information in the hydropower industry are even stronger.However,the quality of social responsibility accounting information disclosure in China’s hydropower industry is currently not high.Therefore,it is more urgent to study the status and improvement suggestions of social responsibility accounting information disclosure in the hydropower industry.In this paper,based on the domestic and foreign about the social responsibility accounting information disclosure of the relevant research results,through the methods of literature,sample statistics of 21 hydropower industry listed companies to disclose the social responsibility report in nearly three years of study,and it is concluded that at the present stage hydropower industry in the aspect of social responsibility accounting information disclosure,on the whole,constantly improve and improve,but there is still lack of the focus of the hydropower industry special social responsibility accounting information disclosure,the social responsibility accounting information disclosure content is not comprehensive,the selection of disclosure way,reference guide very casual.Second case method is used to select Chongqing Three Gorges Water Conservancy and electric power Co.,Ltd company as the research object,the social responsibility accounting information disclosure of the situation analysis,and found that enterprise in the aspect of social responsibility accounting information disclosure has the social responsibility accounting information disclosure lack of specific data support,disclose the contents of the incomplete and lack of information disclosure problem such as the third party audit,the causes behind these problems discussed further found that its is mainly due to the disclosure of social responsibility consciousness is not strong,imperfect information disclosure laws and regulations and rules,accounting personnel’s professional ability is limited,as well as information disclosure supervision strength is not strong wait for areason.Finally combining the status of Chongqing Three Gorges Water Conservancy and electric power Co.,Ltd social responsibility accounting information disclosure,this article from the disclosure of the environment,the ways of disclosure,the disclosure of consciousness,put forward Suggestions for improvement,in order to standardize Chongqing Three Gorges Water Conservancy and electric power Co.,Ltd and hydropower industry social responsibility accounting information disclosure of listed companies,enhance the level of social responsibility accounting information disclosure provide certain reference basis. |
