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A Study On The Corporate Social Responsibility Report Of Listed Company In Our Country

Posted on:2011-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:C ChenFull Text:PDF
GTID:2189360308982481Subject:Financial management
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In recent years, financial crisis had swept the globe, every corporation confronted with the challenge of managing. With coming are safe problem of product, employee rights and environment problem, corporate social responsibility problem has been discussed by all the people again, Fulfilling the corporate social responsibility and driving corporate social responsibility report development has not been avoidable by listed company.By summed up the theory about the social responsibility in domestic and abroad, combing with the characteristic of china, the range and definition of the corporate social responsibility has been put forward. According to stakeholders and practice situation of reports, the main study objects of the real estate, the energy and manufacture company of listed company in our country has been decided. Using investigation, the data collection and demonstration analysis method, the valuation framework of enterprise social responsibility has been set up. The method of factor analysis that abstract the main influence components, produce the result the main influence factor of the corporate social responsibility performance of the real estate,the energy and manufacture company of listed company in our countryCombining with the concrete example, compare the corporate social responsibility report of china petrol to china VanKe, and research conclusion has been got:responsibility reports of china petrol are better than that of VanKe overall. Through the research of enterprise social responsibility report of china petrol and china VanKe, the listed company ought to pay more attentions to make sure that balance, clarity, reliability, comparability, accuracy, and timeliness of revealing information of report.At present as there isn't a stencil of compile rules of corporate social responsibility report, the corporate social responsibility of listed company are different pattern in our country. The author has suggested that the perfect listed company social responsibility report that need to under standard, make clear the compile content, unify the compile formatIn the final part of article, based on the three views of compiler, user and supervisor of report, author has put forward the suggestion and solution to promote the development of company social responsibility report. For the report compiler, good corporate governance structure drives the management level think about the benefits of stakeholders, fulfill the social responsibility activity, at the other hand, only when corporation has implement the social responsibility, the social responsibility report will be functional. For the user of report, the idea of importance of social responsibility and social responsibility report are needed to be broadcasted by medias, to extend influence of social responsibility in public, by using the "green credit ", social responsibility index, social responsibility investment to strength the effective of social responsibility report. For the supervisor of report, not only need to accelerate formulating essential laws and regulations in the respect of report, but also need to change itself function at the right moment with a view of current reality, the role should been step by step from "inspection" to "serving".From proposing to providing training, the guide of the company social responsibility should be formed.In this article, main the innovative points and contribution conclude the three aspects. First, company social responsibility definition category has been summed up in the homeland, make clear the stakeholders of the real estate, the energy and manufacture company, put forward valuation framework of the company social land company. Second, factor analysis and other data statistical analysis methods have been applied in the article to research. At last, a study focus on the company social responsibility of industry representative put forward the suggestions and policies to perfect the compile rule of corporation social responsibility reports of listed company in our country, and to drive social responsibility report popular.
Keywords/Search Tags:social responsibility, stakeholder, data index
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