Social Responsibility Report Listed Companies In China In The Value Of The Currency Information

Currency information has the properties of Intelligibility and verifiability. The behavior of corporate social responsibility needs value measure, so the currency information is the most important information in the corporate social responsibility report. On the basis of summarizing literature, we divided the corporate social responsibility into three levels by using the economic externalities and the basic logic of fair ethics, there are "must fulfill their social responsibilities," "should fulfill their social responsibility" and "voluntary fulfill their social responsibility". We also proposed a new standard for evaluating the extent about the corporate fulfill the social responsibility. This part research uses the normative research methods, in addition, this paper tested the value of the currency information which about the listed companies in shanghai in social responsibility report according to the new standard.At the same time, this paper took 301 Corporate Social Responsibility Report as a sample to research the problems of the value of the currency in them, and evaluated its value realization degree by inspecting the value of currency information features. Through empirical inspection, we found that the value of currency information in our Corporate Social Responsibility Report is limited. The problems mainly exist in the following three aspects:first, the number of currency information is disclosed too little, coverage is limited, which cannot satisfy the needs of information users; second, it does not focus on social responsibility that must be fulfilled, particularly neglects social responsibilities that should be performed, but emphasize more disclosure of voluntary social responsibility information; third, there is no an unified recognition and disclosure standard of social responsibility currency information. Above problems affected the realization of the social responsibility report information value. But we also found that the currency information in social responsibility report has stressed on some relevant industry information. It is said that currency information has a certain decision-making correlation. However, the reason for the problem of the social responsibility report currency information disclosure is that the lack of unified currency message confirmation and disclosure rules.This research mainly has the following significances: first, to our country's current research about social responsibility information disclosure, it analyzed the value of the currency information characteristic of the social responsibility report listed companies in China deeply and system; second, put forward a new understanding about the social responsibility of the enterprise, to contribute a new method for evaluating the degree of corporate social responsibility; third, the results of the empirical analysis research has a certain basic work of value for further research about the confirmation and currency information disclosure in the social responsibility report, even for formulating the disclosure standards for corporate social responsibility report.Even about corporate social responsibility report disclosure standards have certain reference value.