Research On Evaluation System Of The Disclosure Of Listed Companys’ Social Responsibility Based On The Steel Industry In China

In the modern commercial society, enterprise, which has become the dominant force in economic development, is not only the major creator of the fortune, but also play an important role in the sustainable development which define the relation between human and nature. as while as the companies are chasing profits, the amphibious property of enterprise which consist of the rentability and sociality necessitate enterprise to take the responsibility for other stakeholders and realize the economic, social and environmental coordinated development.The steel industry which is a high pollution, risking and energy-guzzling industry, has been noticed by all sectors of the community; therefore, steel markers have to take more responsibilities. Even the development of steel industry made an great contribution to the the accumulation of social wealth; some bad news are criticized by public, such as shrinking performance of the leaders in the steel industry and increasing accidents. More and more people pay attention to these problems; also, many solutions are considered, such as finding a way to decreasing the accidents in the production process, reducing the destruction of the ecological environment, improving employees’personal safety and human rights Protections.In order to achieve the goals, steel markers are required to publish social responsibility report regularly which may describe the objective and realistic reflection of the enterprises’behaviours:also, steel markers should construct the corresponding evaluation system of the social responsibility of the enterprise performance for regulatory guidance. However, multifarious corporate social responsibility evaluation system are adopt in the steel industry now, and the complexity may effect detrimentally the supervision and evaluation of the system detrimentally. Consequently, the studu of precepts which are devise to ensure the independence, impartiality, scientificalness and accuracy of the evaluation system has become valuably, and a number of the studys will be discussed in the following paragraphs.First, the objective of the study is constructing an special system of the social responsibility and information disclosure for the listed companies in steel industry; moreover, the new system is referenceing from other countries’systems, Shenzhen Stock Exchange guideline, Shanghai Stock Exchange guideline and MCT system. Furthermore, the study may help the stakeholders to understand the production, operation and the performance of social responsibility of their investment. Also, according to the data analysis, the summarization of the disclosure and the changing rule of the listed corporate social responsibility information of the steel industry in China would advise some policy proposals.Second, the main contents were divided into six chapters and sections, and each chapter would focus on different topic. The first chapter is introduction which introduced the research background, purpose, significance, thoughts and methods. The second chapter is literature review, which introduced the research direction and the research emphasis foe the disclosure of social responsibility in the world, and concludes the analysis. In the third chapter, research foundation and evaluation system, including the social responsibility of the disclosure of theoretical basis, purpose, content and domestic and international main evaluation system, through to the evaluation system of study Angle and summarized the content analysis, also provide ideas and guidance for the construction of the evaluation system in steel industry. The fourth chapter and the fifth chapter, the disclosure of evaluation system of steel companies’ social responsibility, is the focus of this paper. Through to the situation analysis of information which announce the listed companies’ social responsibility, design and analysis an evaluation system with the industry specificity, also design a set of18listed company for analysis and evaluation which is in order to verify the evaluation system of the applicability and normative. In chapter six, conclusions and recommendations, according to the analysis and evaluation in chapter four and five, giving advice and suggestion to the stakeholders, companies and governments from different views.This paper would achieve two important contributions. The first one is that design an evaluation system with industry specificity, feasibility and applicability which is corresponding the national conditions and the characteristics of the steel industry in China. Second, according to data analysis, Providing a convenient way to Stakeholders for understanding the production and operation and the ability of sustainable development of enterprises that they invested, also provide the basis guarantee for the enterprisers and stakeholders to run companies in the sustainable development.