Research On Information Disclosure Of Corporate Social Responsibility Of Insurance Group

Since the1960s, in the process of the development of economy, the disadvantages of industrialization, such as the environmental pollution, the abuse of children labour, the poor working conditions, no guarantee of worker living, the evasion of tax and so on,have been exposed gradually, Therefore, the public began to focus on corporate social performance, requiring it to shoulder the public responsibility for its employees, consumers, community, environment and so on while seeking its economic profit. Since the1990s, with the deep going of sustainable development theory, our chinese government and enterprise have also gradually begun to pay close attention to the corporate social responsibility and have issued a series of laws and regulations by combining the study of corporate social responsibility theory and practice of the foreign enterprise with the reality of our country.Seen from the present situation of domestic and overseas research, although the research of corporate social responsibility has become a hotspot, the information disclosure study of corporate social responsibility focuses mainly on wide areas to understand the overall situation, with few scholars studying from a specific industry.In our country, some special studies are involved in the analysis of the corporate social responsibility in financial industry, but it is only aimed the qualitative and quantitative analysis of the launched financial industry represented by commercial banks in China, and less in our country insurance industry especially insurance group country.Therefore, it is necessary to study the information disclosure of corporation social responsibility of insurance group country.The paper takes three consecutive social responsibility report or annual report of insurance group companies in China from2009to2011as sample, and analyzes the current situation of corporation social responsibility information disclosure by index analysis and the statistical analysis. Studies have found that the insurance group companies exposes the status of the information disclosure by independent social responsibility report combined with the qualitative and quantitative information disclosure. Second, the structure of disclosure is clear, which shows times feature. Third, it focuses on the information disclosure of employee and customer instead of the partner. Forth, group company to perform the social responsibility of launched and unlaunched insurance conditions varies widely. Fifth, the information content of corporation social responsibility is increasing year by year. However, the disclosure of social responsibility information of insurance group companies, is different in templates, forms and structures. The content of insurance group companies information disclosure is not agreed with mang differences and lack of continuity. What’s more, there is a little negative information disclosure. At last, the social responsibility information scores ranking of insurance group companies is not stable. Therefore, information disclosure situation of corporation social responsibility of insurance group company should be improved from the following several aspects. In the aspect of law, there must be laws to go by; In the aspect of system, we must establish the audit system; In the aspect of theory, we must strengthen the research;In terms of society, there must be supervision; In terms of government, we must encourage it to disclose to set an example; In terms of insurance group companies, we should strengthen the consciousness of disclosure.