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The Refactoring Study On Corporate Social Responsibility Information Disclosure Based On Stakeholder Perspective

Posted on:2015-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:M J OuFull Text:PDF
GTID:2269330425489337Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of the society and economy, as an important cell of national economy, the enterprises have also been rapid development, but CSR condition is worrying. The number of labor disputes brought to court has increased, the production safety accidents and coal industry accidents has often occurred, the acts of production and sale about fake and shoddy goods is to continue despite repeated prohibition, the food and drug safety incidents and the environmental pollution frequently exposed, especially Foxconn seventeen jump, Heilongjiang Sinograin Lindian depot fire, Hunan Shaodong coal mine gas explosion, leather pharmaceutical, Poison capsule, Fake lamb,Shineway clenbuterol incident, Guangxi Kae thallium cadmium pollution, which lead the public trust in business to greatly reduced. For this reason, many domestic enterprises turned to focus on the need of the various stakeholders, one after another disclosed the performance of CSR by social responsibility reports. According to statistics, in2012, a total of17082011CSR reports were released in mainland China, an increase of63.76%over the same period of last year. As of June25,2013, there are653A-share listed companies published2012CSR reports. Many domestic scholars and related institutions researched the CSR reports from all aspects, they found most social responsibility reports mainly adopted narrative way qualitatively to disclosure CSR information and quantitative information was scarce, their contents and forms lack uniform standards, report only the good, inadequate disclosure of information, the depth and breadth of a lot of CSR reports are limited. To some extent, they can’t meet the information needs of the stakeholders. Furthermore, many CSR reports were lengthy, users of information need read a few dozens of pages, more than one hundred pages of text, they combined with hundreds of pages of the annual report of access to relevant information, disclosure complex, caused the disclosure channel blockage, which is not conducive to information users quickly and effectively obtain useful information. Therefore, In order to meet the requirement of stakeholders, it is important to reconstruct study on CSR information disclosure.Firstly, based on review of domestic and foreign literature on CSR, the paper defines the CSR, stakeholder and information disclosure several concepts and elaborates the theoretical basis of CSR disclosure from four angles-stakeholder, sustainable development, asymmetric information, signal transduction, also defines the objectives and quality requirements of CSR information disclosure. Secondly, the paper analyzes the relevant domestic policies and regulations on CSR information disclosure and the information needs of stakeholders, then uses descriptive analysis method to analysis the current situation of CSR information disclosure, which found that our existing CSR reports were lengthy and rhetorical, inadequate disclosure of important information, report only the good, it can not meet the demand of all stakeholders. So that it is necessary to design a new disclosure model. Then, on the basis of compare and reference to developed countries’CSR information disclosure modes, ways and contents respectively, reconstruct CSR information disclosure: add Schedule in the Annual Report which reflect social responsibility quantitative information (including Social Responsibility Assets and Equity Statement, Social Responsibility Value Table and Social Responsibility Quantitative Analysis Statements),the qualitative information is disclosed in the notes, and design the specific contents of three Schedule; use the way of combination of voluntary disclosure and mandatory disclosure, defines the main body and contents of mandatory disclosure. For the second time, after reconstructing, so the disclosured CSR information is jointly audited in annual report audit, so we elaborate the CSR information audit. At the same time, as a supplement to the CSR information disclosure the paper defines the form and content of industry trade association or regulatory body’s industry social responsibility information disclosure. The last section is the conclusion of this study and it points out some improved parts and prospects to the future.
Keywords/Search Tags:corporate social responsibility, stakeholders, formreconstruction, industry social responsibility information disclosure
PDF Full Text Request
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