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The Research Of Status Of Social Responsibility Information Disclosure Of Listed Companies In Our Country

Posted on:2012-11-10Degree:MasterType:Thesis
Country:ChinaCandidate:W J LuFull Text:PDF
GTID:2189330332490299Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, our country's economy obtained an unprecedented rapid development, but the development model which takes sacrifices of the environment and the society as the price causes each kind of social question, such as environmental pollution, food safety accidents and so on, impact the society's sustained development seriously. Therefore, in order to realize the sustainable development of society and economy, our country advocates building a harmonious society and people-centered scientific concept of development, this requires enterprises undertake the social responsibility positively. Listed company as a good class of enterprise groups in China, more should be a model to protect public interests and create value for the society. So, this paper takes listed company as the research object, purpose is to better guide the company to overcome all sorts of problems, fulfills the social responsibility earnestly, and discloses information timely and objectively. Only in this way can we improve the company competitiveness and create social value, thus realizes our country's economic benefit and the social benefit of win-win development.This article, by consulting a number of literature material, reviewed the emergence and development of social responsibility, and combined with the actual situation in our country, defined the meaning of corporate social responsibility; then based on the related theory of social responsibility of carding analysis, determined that the users of social responsibility information is company's stakeholders, according to the stakeholders'information needs, and combined with the actual situation in our country, bring the interests of minority shareholders and the company's independent innovation into the areas of social responsibility, enriched the contents of corporate social responsibility. The core part is to gain corporate social responsibility information which released in the listed company's social responsibility report, use the index method to analysis the sample company which are selected from year, regional and industry, than combined with the case analysis of Shandong sun paper listed company's social responsibility report, we find that the quantity of social responsibility information disclosure of our country's listed company increases, but the quality does not rise accordingly, there are many problems such as disclosure content, disclosure forms and methods, disclosure supervision and so on, then discussed the reason of existing problems from macro and micro aspects deeply; Finally, put forward a series of suggestions from macro and micro aspects based on those existing problems, and discussed the future research directions.
Keywords/Search Tags:Corporate social responsibility, Stakeholder, Social responsibility report, Information disclosure
PDF Full Text Request
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