The Research On Effecting Factors Of Corporate Social Responsibility Information

With the development of our national economy,the social responsibility receives more and more attenion in our country.As a member of the society,they are supposed to be responsible for the political and economic decelopment in the society.Along with a series of events like,environmental pollution,food safety,employee rights are invaded,the voice about coporates must assume the social responsibility is growing rapidly.Under this cricumstance,it becomes more and more important to discuss the problem of corporate social responsibility.This paper carries on research from two aspects,internal factors and external factors,discussing which factors are affecting the disclosure of corporate social responsibility.The first chapter of this paper epitomized the history development of the infomation disclosure of CSR and the contrast between the domestic and foreign research.The second chapter revealed the deficiency of domestic research.The whole paper is based on the investigation of Chinese listed companies,the theory of stakhoders,principal-agent theory,signaling theory and asymmetric infomation theoryjoining with the standard and empirical research,build up CSRDI as independent variable and do description statistics to218listed companies in C4profession.This part discussed the factors affecing the disclosure of corporate social responsibility.The last part of the paper based on the research conclusion above,makes policy recommendations for the provider of the infomation,regulators and the users of the infomations.As the regulators the government should develop guidelines for disclosure of information of corporate social responsibility,improve legistation and raise awareness of information disclosure of social responsibilty;as the provider of the information should enhance the sense of social responsibility,understand the meaning and significance of social responsibility and improve the disclousre level of China’s social responsibility report;as the users of the information,they should pay close attention on the information of corporate social responsibility and give their advice to corporate to help them improve the level of social responsibility.