The Research Of Listed Companies’ Social Responsibility Information Disclosure From The Perspective Of Stakeholders In China

In2005, China put forward the requirement of building a “Harmonious Society”. Asan important force to promote social and economic development, the enterprise has tocommit and perform its’ social responsibility which will contribute to social stability andharmony. We can say that the establishment of China’s corporate social responsibilityinformation disclosure system is not only good for help enterprises enhance their branding,strengthen the management and the competitive advantage, but also line with the demandof public. It’s the all-round social progress requirements.This paper had reviewed the research results at home and abroad at first. Then weanalyze the motivation of social responsibility in disclosure according to the Stakeholdertheory, the Principal-agent theory and the Signaling theory. After that, the writer combinesthe disclosure system in developed countries and <The Guidelines on Social Responsibilityfor listed companies at Shenzhen Stock Exchange>, with the point of stakeholders,interpret the current status of listed companies’ social responsibility information disclosurein China. Then we can find the problems, analyze the reasons and give the specific policyproposals at last to perfect China’s social responsibility information disclosure system forlisted companies.