Study On Corporate Social Responsibility Information Disclosure Of Listed Companies

Community requires companies to voluntarily undertake social responsibilities, and full disclosure of informations of their social responsibilities. Western countries started earlier in this regard, theoretical research and practical experience are more abundant. In China, the research of the social responsibility started late, with limited success. There are some problems in the practice of the corporate social responsibility, and different company pays different attention to the corporate social responsibility. The practice situation is far behind Western countries. Therefore this paper regards the disclosure of corporate social responsibility information as a breakthrough point. After a introduction of the concept of corporate social responsibility and the related theory, this paper researchs the disclosure index of the corporate social responsibility information and the disclosure of social responsibility reports, in order to understand the present stage of the disclosure of social responsibility information of listed companies in our country. This paper introduces the concept of from the industry classification, and other corporate nature of the angle, listed companies in China were studied social responsibility two aspects, on the basis of corporate social responsibility for strengthening information disclosure in China made a number of recommendations to changes on the help of business ideas. On this basis, this paper presents a number of recommendations to strengthen the disclosure of the corporate social responsibility information.