The Analysis Of The Development Of The American Corporate Social Responsibilit’ys Information Disclosure

CSR information disclosure and its application in reality are paid more and moreattention by the society. CSR information disclosure’s definition is to use traditionaland untraditional measures to reveal the information of the corporate, includingmanagement, environment, education and medication. The United States is one of theearliest countries which adopt the CSR information disclosure, as the economic criseshappened constantly; the system of the CSR information disclosure is becoming moreand more efficient. During that time, the theories of the CSR information disclosurewere more affluent. But with the big swings in the social and economic environment,the speed and the range of the study of CSR information disclosure are relevantlyslow. This article wants to analyze and introduce the development of the CSRinformation disclosure and to give advice for our country’s CSR informationdisclosure.Firstly, the article introduces the definitions and the characteristics of the CSRinformation disclosure, then sums up the development and the meanings of the CSRinformation disclosure. The article give an emphasis on the reason of the CSRinformation disclosure by showing some examples about it, proving that these factorsmake the CSR information disclosure move ahead with more strength.In the first part of the article, we look back on the process of the development ofthe CSR information disclosure, pointing out that its substances are more affluent, itsforms are more identical to the social development, its influences are more impressiveand the government and enterprises have given it more supports. In the second part, itsums up the factors that influence the CSR information disclosure, including theinternational factors and the internal factors, and gives the accurate comments aboutAmerican CSR information disclosure. After that, the article analyses the situations of the CSR information disclosure of China and gives advice. In order to make thesociety pay attention to the value of CSR information disclosure and then promote thedevelopment of the CSR information disclosure.The article gets the conclusion that American CSR information disclosure canhelp promote the quality of the economic growth, increase the employee’sconsciousness of the CSR and sense of belonging, make relevant people keep a clearhead about the CSR. But, we should notice the existing questions about the CSRinformation disclosure in the United States: the increasing cost could form a burden tothe corporate, external pressure group could disrupt the management of the company,the corporate could misunderstand the laws or rules and the do things in a wrong way.The advantages and disadvantages are both the experiences to us.The CSR information disclosure in China has a long way to go. We shouldabsorb the information that is identical to the situations of our country from othercountries. After analyzing the facts of CSR information disclosure of American andnoticing the advantages, we could know how to use it appropriately and then build aefficient CSR information disclosure system and move ahead with more strength.