Study On The Disclosure Content Of Corporate Social Responsibility Information In China

In recent years, the economy is growing rapidly in our country. However, the fact is that a seriesof social problems have come when people are enjoying the good results of the economy development. Soenterprises are asked to fulfill social responsibilities by public. However, there’s no certainly principles inthe world of publishing the information of the enterprise social responsibility. And the contents in differentcountries are different, too. For these reasons, I decide the contents of publishing the information ofenterprise social responsibility as my title, and give out the related information that should be published. Ipresent some relevant suggestions to complete the contents of publishing the information of the enterprisesocial responsibility, aiming at the current situation in the certain areas.There are six chapters in my thesis, and the first chapter is about the introduction. It mainly talksabout the background and significance of the main idea of this paper, and reviews the principles and rulesin different countries and different organizations. Based on achievements from other scholars，I clarify thearrangements of this paper and the ways of searching.Chapter Two aims at the description of the relevant theories. At the first part, it explains what theenterprise social responsibility is, and then introduces the developments of it, then presents the significanceof the process from ignorance to attention，and creates kinds of rules required. At last, this chapter discussesthe theoretical basis, including Stakeholder Theory, Social Contract Theory and Sustainable DevelopmentTheory.Chapter Three states the contents in our country China, showing the information of enterpriseincome, environment protection and sustainable development, exploitation and usage of human resource,quality and safety information of products and contributions of public welfare from enterprise, and otherinformation.Chapter Four aims at the analysis of the examples. At first, the basic information of Shuanghui ispresented. The contents of publishing the information of enterprise social responsibility of2009,2010and2011are explained, and then this chapter discusses the problems existed and gives out the current conditionin China.Chapter Five shows the advices to complete the relevant contents. Depending on the situation in our country now, learning from the achievements, this paper completes the contents in the followingaspects: rules, enterprise’s attention, methods, auditing, encouragement and human resource.Chapter Six summarizes the whole content and proposes that different industries should havedifferent focus on the disclosure of corporate social responsibility information...