The Impact Of Corporate Social Contribution On Environmental Information Disclosures

China’s corporate social responsibility is still in swaddling.The overall quality ofsocial responsibility information disclosure is not high， let alone the level ofenvironmental information disclosure. Which is lack of comprehensive,accuracy,timeliness, The melamine event and illegal cooking oil incident shows that thecorporates as the member of society,have lost its basic bottom line. In addition,theincident of zijin mining environmental pollution also gave a wake-up call forenterprise and society’s sustainable development. The corporates as the member ofsociety,not only ought to provide consumers with products and create wealth forshareholders and creditors, but also should consciously assume environmentalresponsibility of environmental management and saveing resources.The blue book ofcorporate social responsibility shows that market responsibility, corporate socialresponsibility practice play a important part in corporate social responsibility,butignore environment responsibility and environmental management. Corporate havesuperior performance in market responsibility,but inferior performance inenvironmental responsibility. market responsibility are corporate’s basicresponsibility， which plays a decisive role in the corporate’s survival anddevelopment.and corporate does’t attach much importance to environmentresponsibility,the current disclosure are inadequate.Therefore, how to deal with therelationship during market responsibility, social responsibility and the environmentresponsibility is a primary problem for corporate.The paper starting from the stakeholder theory, which defined the corporate socialresponsibility as three major aspects， including market responsibility, socialresponsibility and environmental responsibility.It also discribled the correlationbetween the enterprise social contributions and the disclosure of environmentalinformation on the basis of the analysis of enterprise social contributions. This paperbased the relationship between governmental contribution rate，investor contributionsrate，labour contributions rate，consumer contributions rate，community contributionsrate and the disclosure of environmental information.on the sample of the socialresponsibility reports and annual reports of500listed componies on SSE CorporateGovernance Sector which disclosured in2008to2010.Empirical results showed thatthere was a significant relationship between the index of social contributions which reflected the corporates market responsibility and the disclosure of environmentalinformation. However, that significant relationship didn’t exist beetween theindex of social contributions and the disclosure of environmental information. Thisconclusion suggested that when most of the corporates ignored their socialresponsibility it was easier for them to ignore the disclourse of the environmentalinformation.This paper points out, supervision of government, attention of investors andconsumer demand are the top three important factors which can improve disclosure ofcorporate environmental information. First,government should fully play the role asan external supervisor to provide a good policy environment for corporates in which itcan reduce the costs of information disclosure,to increase demand for environmentalinformation and to encourage companies to disclose more environmental information.Second, because investors and consumers refuse to invest or buy products, which inturn provide timely feedback about corporate environmental information. Therefore,the awareness of investor and consumer’s social responsibility must enhancegradually and is expected to play the incentive role as external factor. Moreover, thequality of social responsibility report is really worth worrying,which has affected theauthenticity and fairness of corporate environmental information.By theselight,companies must improve the quality of corporate social responsibility reportand count it in strategic system so as to strengthen the consciousness of environmentalinformation disclosure.