Research On The Social Responsibility Information Disclosure Of Companies Listed On Growth Enterprise Market In Stakeholder’ Angle

In recent years, the happening of the lack of corporate social responsibilitymakes the corporate social responsibility problem attracted extensive attention of thewhole society. AS an independent capital market segments,there are nearly400listedcompanies since it has been established, but in the past four years only38company ofGEM have disclosed68social responsibility reports. The overall level of disclosure isstill in low-level phase.This paper think GEM Company’s social responsibility disclosure situation asthe research object. First of all, through the company size, Industry attributes thelocation of company and disclosure level we found that the report disclosure is still ina primary level. Secondly Through the research conducted by the scholars on the mainboard to make assumptions and statistical regression analysis, the study found that thecompany size and corporate growth ability are related to the level of GEM’scorporate social responsibility information disclosure, other factors such as capitalstructure and profitability are no significant influence for this problem. Finally, inthis paper, consider of the characteristics of the GEM listing enterprises and theShenzhen stock exchange files and stakeholder theory,with the purpose of reduce thecost pressure of disclosure and improve the use value of the information disclosed,that includes the description of textual also have quantitative data to support theindependent corporate social responsibility report model is more suitable for thegrowth enterprise market information disclosure of social responsibility. From theperspective of stakeholders, this paper constructed social responsibility report contentsystem which suited to the characteristics of the GEM listing companies in ourcountries. At the end of this paper,there are several corresponding improvements isthe social responsibility of the current state of the GEM companies.What’s more, fewdeficiencies of this article research and my view about the future research directionwere mentioned.