Research On Corporate Social Responsibility Information Disclosure In China

Corporate social responsibility has been the focus in the areas of research and practice. Pure profit maximization of corporate objectives bring about a series of social problems, companies should pursue the common interests of the stakeholders to maximize. Corresponding to that, companies must disclose to shareholders and stakeholders about their social responsibilities, which is relatively weak in our country. Therefore the research in this thesis about the problem of corporate social responsibility information disclosure has practical significance.The article first introduced corporate social responsibility information disclosure in Japan, Britain, France and the United States, with a view of help China's enterprises to disclose this information, and then analyzing the corporate social responsibility disclosure of the status quo, and found that it did not disclose in norms, do not have a strong sense of disclosure, the information can not meet the stakeholders' needs and other issues, and then to put forward a detailed analysis of the characteristics of the business, the characteristics of the life cycle in order to improve the disclosure of specific information, On this basis, This paper build a China's corporate social responsibility disclosure model, and put forward a social responsibility information disclose security system from the legal, regulatory level, the internal system of the three aspects, the research papers has important practical significance to promote Chinese enterprises disclosure social responsibility Information.