Influencing Factor Research On Social Responsibility Disclosure Of The Real Estate Industry In China

The United States proposed the concept of corporate social responsibility first. Intwentieth Century50-70years, the world has ushered a period of economic developmentrapidly, the attendant is brought negative influence to the development of increasinglyprominent, in order to standardize enterprise behavior,80years, countries began to makethe social responsibility of the enterprise, under the outside pressure and the enterprise’sown development needs, some enterprises began to pay attention to fulfill their socialresponsibility. Starting from the nineteen ninties, calls for corporate social responsibilityin the global scope of the increasingly high, enterprises corporate social responsibilityreport released by the way of information disclosure of social responsibility has become anew trend, some international organizations have also begun to formulate relevantregulations, more influential are:1997, the international social responsibilityOrganization (SAI the standard SA8000formulation) social responsibility; in2000, theUnited Nations Headquarters was officially launched the "Global Compact" plan, putforward the9basic principles of corporate social responsibility; in2010, the internationalorganization for Standardization (ISO) released the ISO26000guidance on socialresponsibility, clearly put forward the7principles of social responsibility includeorganization management, human rights etc..The corporate social responsibility of China started lately, but with the problem oflack of social responsibility in enterprises is becoming more and more serious, ourcountry also begins to pay attention to corporate social responsibility to fulfill thesupervision. On2006, Chinese Ministry of Commerce issued the "China Company,report preparation of the outline (Draft)", the Chinese enterprises should be prepared toreflect the economic, social, environmental responsibility report corporate socialresponsibility3aspects; the same year, the Shenzhen Stock Exchange issued "listingCorporation social responsibility guidelines", urges the enterprise to social responsibilityreport in China the gradual transition from voluntary to compulsory.In its initial stage from the onlooking stage in corporate social responsibility inChina as a whole, but the big background of the overall level is still low, as the pillar related to the real estate industry is still in the middle and lower levels, therefore, the realestate industry to comply with a series of parallel mechanism of the characteristics of theindustry. Effective to restrain its social responsibility. But the research on corporate socialresponsibility in China started late, combined with the real estate industry is thing ofnearly ten years, leading to theoretical research lags far behind the development ofpractice, which makes the social responsibility of real estate industry listing Corporationinformation disclosure level for the qualitative and quantitative research, and find the keyfactors affecting the listing Corporation information disclosure of social responsibilitythe level of the real estate industry has the necessity very much, but also to promote thereal estate industry to a healthy development of the only way which must be passed.This paper is divided into the following several parts, focusing on the real estate industrylisting Corporation social responsibility information disclosure influence factors arestudied.The first part is the introduction, mainly introduces the research background andsignificance, literature review, research contents and methods and the innovation point ofthis article.The second part is the main body part.The first chapter introduces relevant theories of corporate social responsibilityinformation disclosure, including corporate social responsibility report,Evaluation method of enterprise social responsibility information of corporate socialresponsibility information disclosure of corporate social responsibility definition, content,disclosure.The second chapter is the research status of real estate corporate socialresponsibility information disclosure, first introduced the evaluation method, after thedisclosure of information on the real estate industry listing Corporation of corporatesocial responsibility and the specific disclosure of detailed analysis respectively.The third chapter is the analysis of factors affecting the real estate corporate socialresponsibility information disclosure, relates to the previous study included in operatingperformance, firm size, financial risk, the proportion of independent directors, the growthability of the enterprise, ownership concentration, ownership, two duty syncretic, disclosure system and regional economic development level of11influence factors.The fourth chapter is the empirical analysis of influencing factors of real estate corporatesocial responsibility information disclosure, first introduce the sample selection and datasources, variable selection, and put forward the hypothesis; later, independent sample Ttest, in order to eliminate the factors of influence, and model design; analysis and resultsof the empirical test.The fifth chapter is the conclusion and suggestion, a detailed analysis on the realestate industry listing Corporation of corporate social responsibility informationdisclosure status and foundation of the empirical research on the influencing factors, theconclusion. And put forward about how to improve the real estate industry listingCorporation of corporate social responsibility information disclosure quality, improvetheir social responsibility report disclosure recommendations.