| Corporate social responsibility(CSR)has been extensively studied by the academic circles since it was put forward.Its concept,content and the correlation between it and corporate value are all important topics studied by scholars at home and abroad in recent years.As an important part of society,enterprises not only have the inherent and compelling obligation of promoting economic development,but also actively fulfillment of their social responsibility.However,enterprises need to take the initiative to disclose social responsibility information in order to let the public understand the implementation of corporate social responsibility.the form of disclosure and the authenticity and integrity of the disclosure content will also affect the accurate judgment of the performance status of the public.Therefore,analyzing the corporate social responsibility information,summarizing the problems of its information disclosure and exploring the reasons behind it will help to promote the corporate social responsibility information disclosure to be more standardized and further promote the process of social responsibility.Firstly,the paper summarizes the relevant research at home and abroad on the form and content of disclosing corporate social responsibility information,the influencing factors and economic consequences of enterprises disclosing social responsibility information.After that is about information disclosure theory of corporate social responsibility.Then,taking the research and guidelines on corporate social responsibility disclosure at home and abroad as the standard,the paper expounds the present condition of disclosing corporate social responsibility in domestic power industry from the aspects of the number of enterprises,disclosure basis,disclosure issues and disclosure forms.It is found that on the one hand,China’s "social responsibility" appears relatively late,the relevant system is not perfect,and the disclosure methods and contents are not unified and standardized,on the other hand,most domestic power enterprises are not forced to disclose corporate social responsibility.the time of social responsibility disclosure in the power industry is not fixed,the disclosure information is incomplete,the disclosure form is single,and the third party that lacks the social responsibility report to verify the authenticity of the disclosure content.According to the analysis of power industry,the paper selects Huaneng Hydropower as the case company,which is one of the leading companies in the industry after five years of listing and makes regular social responsibility reports every year.After analyze the company the form of disclosing social responsibility information,analyze the content of disclosing corporate social responsibility information base on protecting stakeholders,and analyze the quality of social responsibility registration disclosed using some indicators,it is found that there are some disclosure problems in case enterprises.As an enterprise that conducts social responsibility reports regularly in the industry,Huaneng Hydropower has the consciousness of disclosing social responsibility information consciously,there are many cases in the pictures of corresponding events,and the topics disclosed are innovative and worthy of learning from other enterprises.however,there are other problems in the report,such as inaccurate data and selective disclosure.In view of the insufficiencies of Huaneng Hydropower in the disclosure of social responsibility,the paper mainly enumerates the causes of problems and the countermeasures of solving the problems from within the enterprises.It mainly proposes perfecting the enterprise regulation by disclosure and perfecting the disclosure content of the report.Besides,ensuring the true reliability of the disclosure information and augmenting the disclosure forms. |
