Research On Workers’ Rights Information Disclosure Of Companies In China

How to guarante workers’ rights is a problem which is a realistic topic ofsociology,law and economics. It is the key point to promote social fairness andjustice.But lots of safeguard measures and policies about workers’ rights focused onlegislation and administration.There is not an effective disclosure system to enforcethe execution of the process and effect disclosure out.Therefore,this paper will focuson the disclosure of the rights issues,analysis the disclosure of information of therights and the situation and problems,and then suggest how to solve the problems.The achievements of this paper is the suggestion of workers’ rights informationdisclosure system aimed to meet the information demand of workers. The authorsuggests building workers’ rights information disclosure system,and introducesdisclose contents,the report form,the report entity,disclosure channels indetails.Among them, The contents of disclosure information are enterprise employinginformation, labor safety and health information, labor and social security information,enterprise training information, labor dispute processing information.The report formis:(1) workers’ rights information contained in the financial report;(2) workers’ rightsinformation included in the social responsibility report;(3)independent workers’ rightsreport. This paper argues that the most suitable report form is the thirdkind-independent worker rights report.The listed companies should be the main entityto disclose.This means that the workers’ rights information disclosure should take thelead in the Chinese listed companies operate.The disclosure channel could be Internetwebsite, enterprise internal journals, BBS, workers congress,and so on. Disclosure ofinformation in some way for compulsory disclosure of listed companies, and thengradually extended to all listed companies and other enterprises.Innovations of this paper are:(1)The existing financial reporting system shouldinclude workers’ rights.It is a defect that the existing financial reporting system doesnot have compulsive regulation to workers’ rights disclosure.Such situation can not satisfy growing information needs of workers.(2)The main content of workers’ rightsinformation disclosure is workers’ rights protection.This combination of thedisclosure and labor law is an innovation.Workers’ rights belong to the conception oflegislation. From the perspective of enterprise information disclosure, this articlesuggests to disclose the efficiency and effect of how a company protect its workers’rights through the form of workers’ rights report,to build a more open, transparentinformation communication mechanism so that companies can meet workers’information need and provide support to protect workers’ rights.