The Research On Index System Of Social Responsibility Information Disclosure For Real Estate Enterprise

Corporate social responsibility is an important trend in the enterprise development. China’s enterprises conscientiously fulfilling social responsibility is the objective needs of a response to global competition, and is also an important way to implement the scientific concept of development and harmonious society construction. After20years of development, China’s real estate industry has become one of the important pillar industry of national economy. However, the real estate business in the rapid development has also brought a series of social problems, and has attracted the widespread concern of the whole society on the real estate corporate social responsibility issues. At present, a part of Chinese real estate enterprises has been attempted to actively fulfill their social responsibilities, and report social responsibility on a regular basis, disclose the social responsibility accounting information, measure corporate social responsibility. These social responsibility-reports, however, take most of the current practices of international companies which set up in accordance with the triple bottom line principles of economic, social and environment, lack of communication between stakeholders, and less disclose of specific quantitative indicators. Therefore, real estate enterprises eagerly need to build a social responsibility information disclosure index system which give full consideration to the needs of the stakeholders.Systematically expounded the theory of social responsibility and based on stakeholder theory, through the analysis of real estate companies in the various stages of project development procedures and processes covered by stakeholders, with a description of real estate corporate social responsibility information disclosure content, this article has explored the basic idea of the situation of China’s real estate corporate social responsibility information disclosure index system, established social responsibility information disclosure index system from nine aspects of shareholders, employees, creditors, contractors and suppliers, consumers, government, community, resources and environment and public welfare, introduced the method of index weighting and calculation, used analytic hierarchy process and expert scoring method to calculate the weights of the various stakeholders in the index system, analyzed the differences of weight between the various stakeholders, at last proposed real estate enterprises to strengthen the implementation of the index system, in order to provide guidance of real estate companies to better fulfill their social responsibilities.