Corporate Social Responsibility Report Based On Stakeholder Theory

In recent years, under the trend of international development, a number of corporates have lead to deep reflection about corporate social responsibility all over the world. Based on this kind of serious phenomenon, companies should show a positive attitude towards corporate social responsibility and all kinds of relevant disclosure on the path of survival and revolution in business world. The research of CSR reoprt in China just stays in an exploratory stage now. What are the reasons of the reporting? Whether the stakeholders will affect the reporting of the corporate? Further exploration and more effort should be placed on these topics, so that there will be more theoretical evidences during the implementation period.Based on the current research of the stakeholder theory and social responsibility information disclosure, this paper takes CSR reports of 60 listed companies in Beijing in 2009 as sample, then analyses behaviour and motivation of corporate social responsibility reports. According to G3, this paper designs new index which are suit for our country, through the content analysis then calculate social responsibility index, and quantifies the score of social responsibility report in HeXun website. The result is that the level of information disclosure of listed companies is low in China, but it shows an upward trend. The form of the reports is not unified and content is optional. Based on Ullmann three-dimensional model, this paper re-classifies the rights of various stakeholders, and construct suitable model, and use SPSS software for multiple regression analysis to verify that the level of information disclosure will be affected significantly by shareholers power, government regulations power, social group power and corporate strategic posture, but economic performance will not affect information disclosure.In order to promote corporate social responsibility and improve its social responsibility information disclosure level, it has become necessary to show optimize posture and establish communication mechanism for companies, the relevant disclosure standards and regulations should be established by government in China.