A Research Of Corporate Social Responsibility Information Disclosure And Influencing Factors Of Listed Companies In China

With the continuous development of the society and the economy, while companies in achieving their own development and to obtain benefits, undertaking the corresponding social responsibility has become the recognition of China enterprises group. As the backbone of the operation of the national economy, listed companies should pay attention to their economic efficiency, protect the interests of shareholders. Meanwhile, they should positively undertake social responsibility and play a leading role in social sustainable development. In the field of corporate social responsibility research, the most important thing is the issue of corporate social responsibility information disclosure research. But our research on this area is still in the stage of theory discussion. Therefore, the study of this topic has certain practical significance.Firstly, this paper introduces the significance of the topic selection and the background, makes a summary on the achievements about the corporate social responsibility information disclosure at home and abroad, and the theory of corporate social responsibility, as well as common causes. Secondly, it selects A share companies listed in Shanghai Stock Exchange as objects of the study, analyzes china's current situation of corporate social responsibility information disclosure, as well as the main problems. Then, it selects 236 listed companies forced to disclose social responsibility reports, through the empirical method to study the influencing factors of corporate social responsibility information disclosure. Finally, the major results show that: the size of companies'assets, the proportion of state-owned shares appeared to significantly affect the corporate social responsibility information disclosure positively. The return of net asset about the previous year, companies who have dominant station appeared no significant effect to corporate social responsibility information disclosure.China'listed companies in corporate social responsibility information disclosure has made great progress, but there are still a lot of deep problems remain to be improved. To accelerate listed companies to implement more social responsibility activities, improve the quality of social responsibility information disclosure, realize enterprises'sustainable development, we would like to make great efforts to enhance the social responsibility in legislation work, the driving effort of stock exchanges, and exert advantages of local finance.