On Information Disclosure Of Corporate Social Responsibility Accounting

Based on the general underdevelopment of Corporate Social Responsibility Accounting (CSRA) information disclosure in China, first of all, the author elaborates that it is of great necessity to disclose CSRA information. Then, in the light of theoretical research information disclosure both domestically and abroad, the author explains what should be included in the process of CSRA information disclosure: the corporate income, environmental protection and sustainable development, the development and utilization of human resources, the quality and security of products and services, as well as corporate contribution to social welfare and so on. The author thinks that some relatively simple methods should be adopted to make CSRA information public for Medium and Small company while big enterprise or listed company should compile SRA report. Finally, the author points out the problems which exist in CSRA information disclosure in China and puts forward some suggestions.