Information Disclosure Of Corporate Social Responsibility Accounting

In recent years, people have witnessed rising researches on information disclosure of Corporate Social Responsibility Accounting(CSRA) home and abroad, which has brought about some theoretical results. But a general view tells us that those researches do not match economic development and social needs, which, to some extent, influences information user's judgment on corporate performance in responsibility for society. Subsequently, they find it difficult to acquire useful message for further actions. Since 1970s, experts in China have started systematical research on Social Responsibility Accounting (SRA). Their research work is conducted on information disclosure of CSRA and exposed problems. Plausible theoretical framework has been established and fruitful results have been achieved. However, up to now, research on information disclosure of CSRA still remains at a theoretical level and develops slowly. For instance, there is not enough thorough research on specific definition of information disclosure of CSRA and disclosure pattern. Fortunately, the business world in China has tried systematically disclosing SRA. Typical examples are listed as follows. State Grid and SPD Bank issued Social Responsibility Report in 2005, which was focused on their performance in corporate responsibility; in September, 2006, Shenzhen Stock Exchange published Social Responsibility Guideline for Listed Companies in an effort to encourage listed companies to establish social responsibility system and produce Social Responsibility Report; State Grid, SPD Bank, China Mobile, China National Petroleum Corporation, China Petroleum and Chemical Corporation, Bank of China, Bank of Communication, Quanjude Roast Duck etc all issued Corporation Social Responsibility Report in 2007. All these virtual examples clearly indicate that there is an increasing trend of disclosing corporation social responsibility in the business world. However, there remain some problems we can not afford ignorance. Inconsistent definition exists in social responsibility information which absolutely affects information comparison among corporations; disclosed amount is limited; disclosure action is done occasionally; disclosed information is of no use for information users, and so on. Therefore, the business world finds it emergent for the theory field to enhance research on information disclosure of CSRA so as to offer more support.Based on the discussion mentioned above, the author here chooses to study information disclosure of CSRA. This work starts with need analysis of CSRA from the point of stakeholders and analysis of influential factors in this field. Then, further analysis is done on information disclosure contents and patterns of overseas CSRA, based on which possible disclosure contents and patterns are suggested for domestic corporations. Finally, suggestions on improving the domestic situation in information disclosure of CSRA are provided.