The Problems And Countermeasures Of Corporate Social Responsibility Information Disclosure In Five Major Power Groups

British scholar Oliver Sheldon in1924put forward the concept of social responsibility. In50s or60s of twentieth Century, along with the international labor movement and a series of activities, the research of CSR gradually fervent, relevant practice has become more mature, the traditional economic profit value gradually abandoned, replaced by the comprehensive social responsibility perspective. China’s CSR research started in1990s, the practice is still at the exploratory stage. In recent years, there are some events about enterprises lack of moral reported through the internet and other medias, which let the public began to focus on corporate social responsibility, the harmonious society slogan put forward the organization of china’s corporate social responsibility report. As state-owned enterprises, the start of CSR report is early, developed rapidly. China’s five major power groups are typical in the organization of CSR report.Through literature research, this article firstly contrasts some of the classic literature about information disclosure of social responsibility domestic and abroad. By analyzing of the characteristics, I found the study of abroad is more mature, China’s research of social responsibility information disclosure is relatively insufficient, and the research contents are staying at the stage of theoretical research. Though there are also a part of empirical research, these results are a lot of references of abroad literature, domestic research are less. Then through the normative research method, bases on a lot of literature, combine with charts, the article uses comparative method to analyze the CSR reports of the five major power groups, following the line of "question-causes-experience-countermeasures"By comparing the characteristics of information disclosure of the major power groups’ CSR reports, I found there are a series of problems, including the information is incomplete, the description method is inaccurate, lack of the third party, compilation basis is not reasonable, and releasing time is not in time, etc. Through the analysis I found the causes to these problems. The five major power groups can be considered to be the first group enterprises to release the CSR report, but it’s not a long period. We can see that the understanding of the CSR report is not enough, and communication with the interests is insufficient, CSR evaluation standards do not accord with the national condition of our country, and the system of the related standard is not perfect, etc. The understanding of CSR in five major power groups is not enough, so that there are lots of problems in the CSR report, including the content, form and other items. Lack of guideline makes the five major power groups report the CSR at random. In contrast, as the fine example, AEP does very well in the report. By reading its yearly report, we can find there is proper evaluation standard, G3standard is very comprehensively appropriated in the CSR report. And AEP’s social responsibility report is readability, it has vivid data and structures from the angle of the readers, what’s more, its layout is reasonable and understandable. AEP pays much attention to communication with the interests, Such as through the face to face, telephone conference, network, presentation and other ways. In addition, the disclosed media is wide, including website, manual, E-mail and telephone. Through summarizing the advanced experience of AEP’s CSR information disclose, combine with the problems of China’s five major power groups’CSR report, finally I summarized many relevant countermeasures for the five major power groups. From the view point of the enterprise itself, strengthen the consciousness of CSR report, to make sure that the CSR report is not the pr tools, so that the information of CSR report can be complete and accurate. Next to unify the evaluation standard of social responsibility report, one hand, refer to the international evaluation standard, on the other hand, make evaluation standard accord with the national condition. Then, get independent and comprehensive conclusions from the third party to enhance the fairness. Finally, strengthen the communication with interests to let the CSR report more readable. From external consideration, the government should guide the formulation of CSR report to strengthen the regularity.Social responsibility is the comprehensive index at present and future that must be attached to the financial report system for the enterprise, CSR report is a comprehensive regulatory document reflecting of the social responsibility of the enterprise, it is a kind of trend. Enterprise is inevitably to consider social responsibility in the fierce competition for survival, development and prosperity. This paper discusses the five power groups’social responsibility report information, which will strengthen the five power groups’CSR consciousness, improve and develop their CSR report and the international development.