A Study On The Quality Of Social Responsibility Report Of China’s A-share Listed Companies

In recent years, food safety, environmental pollution problems occur frequently in our country, resulting in unprecedented concern for the problem of corporate social responsibility from the public and the increasing voice of the community enterprises to fulfill their social responsibility. Listed companies as a representative of the modern enterprise system, have advanced modern management philosophy and become the focus of government and the public. China’s listed companies and their stakeholders are increasingly aware that the performance of social responsibility is the obligation of the enterprise and companies must follow Contemporary trends under the pressure of public opinion.As an important carrier of corporate social responsibility information disclosure, corporate social responsibility report is an important channel for enterprises to communicate with stakeholders. Regulating the disclosure of social responsibility and improving the quality of disclosure, as well as the sense of responsibility become the concerns of the community. At present, the disclosure of the social responsibility of listed companies to fulfill increasingly is standardized and universal. But, the overall level of corporate social responsibility is still low, in the "start" stage. How to improve the quality of the social responsibility reports has become a priority. Based on this problem, we must grasp the factors that affect the quality of social responsibility information disclosure of China’s A-share listed companies....At present, the study about theory of social responsibility and impact factor of information disclosure is still in the try. Chinese experts and scholars in this area of research is mainly focused on the relevant relationship between social responsibility information disclosure and the company size, the value of the company, governance structure as well as financial performance. They are all from the perspective of the company as a whole to discuss the relevant relationship, few specifically from the perspective of senior management point. On the basis of research results from previous experts and scholars, this thesis develops new study orientation and expands the empirical research on the factors affecting quality of social responsibility report of China’s A-share listed companies from the perspective of senior management point, including executives monetary remuneration, shareholding ratio, level of education, as well as the executives of the organizational structure.In theory, company executives in the enterprise’s core position, is the highest form of human capital and the most rooted of human resources in the enterprise. They have the most direct, comprehensive and effective influence for establishing the corporate philosophy and innovating development mode. Only by focusing on and emphasizing on corporate social responsibility, can the executives put social responsibility into the enterprise development strategy and lead the company into the practice of social responsibility.In practice, enhancing the study of the relevance between executives own professional quality, incentives, structure of authority organization and social responsibility report quality, which can facilitate the salary setting system and the allocation of human resources, improve the quality of social responsibility report, as well as achieve health and sustainable development.Reviewing the empirical studies of the past experts and scholars and according to China’s actual conditions, this thesis raises question from the senior management of listed companies:What factors in the senior management features have a significant effect on the quality of social responsibility report; studies the theory and builds hypothesis; uses EXCEL to sort and filter the publicly available data from China’s securities market; uses statistical software, SPSS17.0for further statistical processing and analysis, studies senior management remuneration incentive conditions, professional qualities and structure of authority organization in listed companies to identify the factors have a significant impact on the quality of social responsibility report; draws conclusions and proposes policy recommendations.This thesis can be divided into five parts:Firstly, it gives an introduction of this thesis. Direct at corporate social responsibility in our current reality and trends, the thesis proposes the meaning and value of research topics and reviews the research of social responsibility and social responsibility report definitions and influencing factors at home and abroad, as well as outlines the main research content and structure.Secondly, it overviews the concept of social responsibility and social responsibility report and introduces the function and development of social responsibility report.Thirdly, it studies the theory about the factors affecting the quality of social responsibility report from executive compensation incentives, the professional qualities and structure of authority organization.Fourthly, it carries on empirical research on factors affecting the quality of social responsibility report. According to the basic theory of the foregoing, the thesis proposes hypotheses, collects relevant data for statistical analysis and draw conclusions.At last, according to the results of empirical analysis, it draws conclusions and makes policy recommendations.