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The Research On Social Responsibility Information Disclosure Of Listed Companies In China

Posted on:2014-01-04Degree:MasterType:Thesis
Country:ChinaCandidate:T Y LinFull Text:PDF
GTID:2249330398953072Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the economic development and social progress, the enterprise is not only used asa tool to create wealth, it also should assume the responsibility of society as a whole, butfood security, environmental pollution, labor rights issues are worsening in the currentperiod of china, and these have resulted in an adverse impact on the development of society.In this case, it is very important to require the enterprises to commitment to socialresponsibility and increase awareness of social responsibility.Compared with Western countries, the study of the social responsibility in China isvery backward, so it is very important to explore some methods that suitable for ournational condition. The author of this article analysis the social responsibility informationdisclosure of listed companies in China, and the result shows that: firstly, Socialresponsibility information disclosure is overall good,more and more enterprises begin todisclosure their social responsibility information; Secondly, there are a lot of shortcomingsand deficiencies, such as low quality. The comparison results show that there is a big gapcompared with western countries, for example, government legislation, theoretical studyand organizations promotion.They are very different in the political and the economic system compared withWestern countries, so it is impossible to copy their modes. The author thinks that we mustformulate some disclosure systems that fit our country. Through the above analysis, it isdesirable to provide practical policy recommendations to improve our corporate socialresponsibility information disclosure.
Keywords/Search Tags:Social Responsibility, Information Disclosure, Data Analysis
PDF Full Text Request
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