The Study On The Relationship Between Social Responsibility Information Disclosure And Corporate Performance

Economic development, environmental protection and social harmony is the important part of the sustainable development. The goal of the enterprise profit maximization have produced a series of social problems, such as environmental pollution, violationed the rights and interests of employees, the quality of the product is not qualified and so on, which makes the enterprises are suffer the strong social criticism, serious influence the trust of the society to the enterprise. Enterprises have gradually realized that should not blind pursuit profit maximization, but should be careful the social figure of the enterprise. Along with our country is more and more pay attention to the corporate social responsibility seriously, companies disclose social responsibility information will increase increasingly, the research importance of corporate social responsibility information disclosure will be obvious.The scholars of all countries for social responsibility information disclosure has been much angle research, forming a rich theory achievement. The research of our country starts later, but mostly foreign research results, mostly for social responsibility information disclosure theory research, relatively few empirical studies, also has no in-depth and systematic research.This article is based on China’s SME board listed company, adopts normative research and empirical research combined approach, combined with the characteristics of china corporate social responsibility information disclosure and data collected feasibility, construct the corporate social responsibility information disclosure index voluntarily, the overall characteristic, more than300our country SME board listed company information disclosure of social responsibility, descriptive research, and expose the problem of China current social responsibility information disclosure. Application the relevant data of listed company analysis the influence factors of our country social responsibility information disclosure and corporate performance. Finally, in view to our country social responsibility information disclosure, for the information providers, regulators and users of information put forward some suggestions.The full text is divided into six parts.The first part is the introduction, mainly introduces the research background, purpose and significance and research methods, the content arrangement and research innovation and deficiency. The second part is the literature review and theoretical foundation, reviewed the domestic and foreign related social responsibility information disclosure of research results and related theories. The third part is the social responsibility information disclosure are outlined, including social responsibility information disclosure index system, index defined as well as the form of social responsibility information disclosure, and on China’s SME board listed company social responsibility information disclosure of the present situation for the descriptive statistical analysis. The fourth part is the empirical study on information disclosure of social responsibility. The fifth part is the empirical of the social responsibility information disclosure and corporate performance The sixth part is the suggestion for our social responsibility information disclosure.